IDEAS home Printed from https://ideas.repec.org/h/spr/sptchp/978-3-030-68214-9_25.html
   My bibliography  Save this book chapter

Taxation of International Trade: Design and Experience

In: Taxation History, Theory, Law and Administration

Author

Listed:
  • Parthasarathi Shome

    (London School of Economics
    International Tax Research and Analysis Foundation)

Abstract

The advent of the World Trade Organization (WTO) resulted in lower customs tariffs globally. Greater international competition, which could be possible only with lower taxes on international trade, was perceived to improve economic links and transfer of technology and to result in improved products and diversification of output and exports. Protectionist policies would have the opposite effect. Countries that reduced average tariffs experienced rapid economic growth the most. Similarly, export duties on traditional commodities such as tea, coffee, rubber and minerals were reduced to improve international competitiveness. This chapter addresses customs policy concerns. They include selected conceptual issues together with the rationale and objectives of a customs regime, the role of the WTO in the reform of the structure of customs tariffs, expanded customs functions in recent years, revenue generation through customs tariffs in emerging economies, progressively reduced customs tariffs in the industrial sector and the diminishing role of customs as a revenue generator, changes in tariff structure in India, and anti-dumping duty on imports.

Suggested Citation

  • Parthasarathi Shome, 2021. "Taxation of International Trade: Design and Experience," Springer Texts in Business and Economics, in: Taxation History, Theory, Law and Administration, edition 1, chapter 25, pages 287-299, Springer.
    • Handle: RePEc:spr:sptchp:978-3-030-68214-9_25
    DOI: 10.1007/978-3-030-68214-9_25
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sptchp:978-3-030-68214-9_25. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.