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Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic

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Author Info

  • Glenn Jenkins

    ()
    (Queen's University, Kingston, On, Canada)

  • CHUN-YAN KUO

    (Queen's University, Kingston, On, Canada)

  • Andrey Klevchuk

    (Cambridge Resources International, USA)

Abstract

In preparing this paper, the indirect tax systems in the Dominican Republic are examined both in terms of tax policy and also their revenue importance. These taxes include the taxation of import, value added (ITBIS), selected excise taxes, exit and entry taxes (tourism taxes), and the taxation of casinos and games of chance. The focus are both on the short-term revenue requirements of the government as well as on the tax reform measures that are needed in order to meet the longer term revenue requirements of the public sector. These reforms are taking place in an environment where tariff and institutional barriers to international trade are being reduced.

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File URL: http://www.queensjdiexec.org/publications/qed_dp_146.pdf
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Bibliographic Info

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 2007-01.

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Length: 120 pages
Date of creation: Feb 2007
Date of revision:
Handle: RePEc:qed:dpaper:146

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Related research

Keywords: taxation; income tax; excise taxes; value added tax; taxation of international trade; trade liberalization; economic integration;

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References

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  1. Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-08, May.
  2. Sijbren Cnossen, 2007. "Alcohol taxation and regulation in the European Union," International Tax and Public Finance, Springer, vol. 14(6), pages 699-732, December.
  3. Glenn P. Jenkins & Chun-Yan Kuo & Keh-Nan Sun, 2003. "Taxation and Economic Development in Taiwan," American Journal of Economics and Sociology, Wiley Blackwell, vol. 62(4), pages 734-735, October.
  4. Oscar E. Melhado, 2003. "Fiscal Sustainability and Resource Mobilization in the Dominican Republic," IMF Working Papers 03/19, International Monetary Fund.
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