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Trade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?

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  • Amèvi Rocard Kouwoaye

Abstract

This paper studies the relationship between trade tax and domestic tax reforms and poverty in developing countries, and explores whether the role of public goods provision matters in this relationship. Using a sample of 91 developing countries for the 1980-2016 period, I model the trade tax reforms-poverty nexus as heterogeneous across countries with cross-sectionally dependent errors.

Suggested Citation

  • Amèvi Rocard Kouwoaye, 2019. "Trade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?," WIDER Working Paper Series wp-2019-66, World Institute for Development Economic Research (UNU-WIDER).
  • Handle: RePEc:unu:wpaper:wp-2019-66
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    Keywords

    Common factor models; Government spending policy; Taxation; Poverty alleviation; Tax reform;
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