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Taxation of exports - theory and practice

Author

Listed:
  • Pavel ŽAMBERSKÝ

    (Faculty of International Relations, University of Economics, Prague, Czech Republic)

  • Radek ČAJKA

    (Faculty of International Relations, University of Economics, Prague, Czech Republic)

Abstract

Taxation of export has been used by many countries. As of June 2014, there are 53 member countries of the WTO using export tariffs or taxes. Theoretically, a large country which is able to influence the world price of the given commodity could be better off by the export tax levied on it. Practically, there are many problems with implementing this tool of trade policy. Empirical case studies have shown that usually the objectives of this policy were not accomplished. The key problem connected with the export taxation of primary agricultural products is that it can even harm the poor because of the significant share of these products in their consumption. From the point of the world economy as a whole, this policy leads to distortions and efficiency losses. Therefore, it can never be the first-best policy.

Suggested Citation

  • Pavel ŽAMBERSKÝ & Radek ČAJKA, 2015. "Taxation of exports - theory and practice," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 61(4), pages 158-165.
    • Handle: RePEc:caa:jnlage:v:61:y:2015:i:4:id:219-2014-agricecon
    DOI: 10.17221/219/2014-AGRICECON
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    References listed on IDEAS

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    1. Peter Warr, 2002. "Export taxes and income distribution: The Philippines coconut levy," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 138(3), pages 437-458, September.
    2. Hudson, Darren & Ethridge, Don, 1999. "Export taxes and sectoral economic growth: evidence from cotton and yarn markets in Pakistan," Agricultural Economics, Blackwell, vol. 20(3), pages 263-276, May.
    3. Stephen Marks & Donald Larson & Jacqueline Pomeroy, 1998. "Economic Effects of Taxes on Exports of Palm Oil Products," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 34(3), pages 37-58.
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