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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)

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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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Publisher Info
Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 2007-1.

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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;

Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

References listed on IDEAS
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  1. Oscar E. Melhado, 2003. "Fiscal Sustainability and Resource Mobilization in the Dominican Republic," IMF Working Papers 03/19, International Monetary Fund. [Downloadable!]
  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. [Downloadable!] (restricted)
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Statistics
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This page was last updated on 2009-11-6.

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