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Tariff policy and taxation in developing countries

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  • Balassa, Bela
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    Abstract

    Developing countries are well advised to adopt appropriate tariff and tax policies. An ideal scheme of such policies would include the following : 1) export taxes should be set on the basis of the long run elasticity of foreign demand in the case of commodities in which the country has market power and at a rate to ensure that exportable production equals the quota when export quotas are applied, 2) import tariffs should be set at equal rates on all manufactured goods, complemented by taxes on their primary inputs, to ensure equal effective rates of protection at desirable levels, preferably not exceeding 10 percent. Primary activities and exports in general should be exempted from tariffs on their inputs. 3) Value added taxes should be levied on all commodities at equal rates, supplemented by excise taxes on luxury commodities and on commodities that create negative consumption externalities.

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    File URL: http://www-wds.worldbank.org/servlet/WDSContentServer/WDSP/IB/1989/09/01/000009265_3960928071738/Rendered/PDF/multi_page.pdf
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    Bibliographic Info

    Paper provided by The World Bank in its series Policy Research Working Paper Series with number 281.

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    Date of creation: 30 Sep 1989
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    Handle: RePEc:wbk:wbrwps:281

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    Related research

    Keywords: Environmental Economics&Policies; Economic Theory&Research; Municipal Financial Management; Banks&Banking Reform; Public Sector Economics&Finance;

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    1. Atkinson, A. B. & Stiglitz, J. E., 1972. "The structure of indirect taxation and economic efficiency," Journal of Public Economics, Elsevier, vol. 1(1), pages 97-119, April.
    2. Clarete, Ramon L. & Whalley, John, 1987. "Comparing the marginal welfare costs of commodity and trade taxes," Journal of Public Economics, Elsevier, vol. 33(3), pages 357-362, August.
    3. Mantel, Rolf R. & Martirena-Mantel, Ana M., 1986. "On the uniformity of optimal tariffs," Journal of Development Economics, Elsevier, vol. 21(1), pages 41-52, April.
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    Cited by:
    1. Christian E. Weller & Manita Rao, 2008. "Can Progressive Taxation Contribute to Economic Development?," Working Papers wp176, Political Economy Research Institute, University of Massachusetts at Amherst.
    2. Panagariya, Arvind & Rodrik, Dani, 1993. "Political-Economy Arguments for a Uniform Tariff," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 34(3), pages 685-703, August.
    3. Mitra, Pradeep, 1990. "The coordinated reform of tariffs and domestic indirect taxes," Policy Research Working Paper Series 490, The World Bank.
    4. Panagariya, Arvind & Rodrik, Dani, 1991. "Political economy arguments for uniform tariffs," Policy Research Working Paper Series 681, The World Bank.
    5. Shafaeddin, Mehdi, 2009. "Impact of Selectivity and Neutrality of trade Policy Incentives on Industrialization of Developing Countries; Implications for NAMA Negotiations," MPRA Paper 15037, University Library of Munich, Germany.
    6. Panagariya, Arvind, 1990. "How should tariffs be structured?," Policy Research Working Paper Series 353, The World Bank.

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