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On Tariffs and Optimal Taxation Policy in Developing Countries

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  • GUNNAR FLoYSTAD

    (Norwegian School of Economics and Business Administration, Bergen (Norway).)

Abstract

Taxes on the foreign-trade sector are substantial sources of government revenue in almost all developingcountries. Thus in a number of countries- including Pakistan, Indonesia, Burma, Ceylon, Malaysia, Thailand, Nigeria, Ghana and Colombia- such taxes account for more than 40 'percent of the government revenue.t The main type of trade tax has been tariffs, but in addition there have been export taxes and profits from export marketing boards, the latter being really forms of export taxes.

Suggested Citation

  • GUNNAR FLoYSTAD, 1985. "On Tariffs and Optimal Taxation Policy in Developing Countries," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 24(3-4), pages 443-452.
    • Handle: RePEc:pid:journl:v:24:y:1985:i:3-4:p:443-452
    as

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    References listed on IDEAS

    as
    1. Sandmo, Agnar, 1974. "A Note on the Structure of Optimal Taxation," American Economic Review, American Economic Association, vol. 64(4), pages 701-706, September.
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