Arbeitspapier
Tax revenue implications of trade liberalization in low-income countries
Liberalizing trade has proven highly challenging for some low-income countries, as a large share of their tax extraction derives from trade taxation. After significant drops in tariff levels over the last 30 years, the recovery of lost revenues by other sources of taxation has been highly uneven among these countries. This study demonstrates that recovery has been significantly stronger in countries that have simultaneously initiated a process of democratization. An analysis of 35 low-income countries between 1975 and 2006 is presented. For each dollar lost in trade taxation, democratizing countries have been able to regain approximately 45 cents from other sources in the long run; however autocratic countries show no sign of recouping tax losses.
- ISBN
-
978-92-9256-217-5
- Sprache
-
Englisch
- Erschienen in
-
Series: WIDER Working Paper ; No. 2016/173
- Klassifikation
-
Wirtschaft
International Fiscal Issues; International Public Goods
Trade Policy; International Trade Organizations
- Thema
-
trade liberalization
political regimes
taxation
development
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Moller, Lovisa
- Ereignis
-
Veröffentlichung
- (wer)
-
The United Nations University World Institute for Development Economics Research (UNU-WIDER)
- (wo)
-
Helsinki
- (wann)
-
2016
- DOI
-
doi:10.35188/UNU-WIDER/2016/217-5
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Moller, Lovisa
- The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Entstanden
- 2016