Tax revenue and (or?) trade liberalization

Journal of Public Economics

Volumn 94, Issue 9-10, 2010, Pages 563-577

  Baunsgaard, Thomas ^a   Keen, Michael ^a  

^a INTERNATIONAL MONETARY FUND   (United States)

Author keywords

Tax and tariff reform; Taxation and development; Trade liberalization

Indexed keywords

EID: 77955276852     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2009.11.007     Document Type: Article

References (38)

1. Abed George, et al. Fiscal Reform in Low Income Countries, Occasional Paper 160 1999, International Monetary Fund, Washington DC.
2. Agbeyegbe, Temisan, Janet Stotsky, and Asegedech Woldemariam, 2004, "Trade liberalization, exchange rate changes, and tax revenue in Sub-Saharan Africa", International Monetary Fund Working Paper 04/178.
3. Arrelano Manuel, Bond Stephen Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. Review of Economic Studies 1991, 58:277-297.
4. Baunsgaard, Thomas and Michael Keen, 2005, "Tax revenue and (or?) trade liberalization", IMF Working Paper WP05/112.
5. Boadway Robin, Sato Motohiro Optimal tax design and enforcement with an informal sector. American Economic Journal: Economic Policy 2009, 1:1-27.
6. Buettner, Thiess, Robin Hertz and Chang Woon Nam, 2006, "VAT introduction and WTO membership: The experience in developing and transition countries", mimeo, Ifo Institute.
7. Collier, Paul and Anthony J. Venables, 2008, "Illusory revenues: tariffs in resource-rich and aid-rich economies,'' Center for Economic Policy Research Discussion Paper No. 6729.
8. de Paula, Áureo and José A. Scheinkman (2006), "The informal sector" (mimeo, Princeton University).
9. Ebrill Liam, Stotsky Janet, Gropp Reint Revenue Implications of Trade Liberalization, Occasional Paper 180 1999, International Monetary Fund, Washington DC.
10. Ebrill Liam, Keen Michael, Bodin Jean-Paul, Summers Victoria The Modern VAT 2001, International Monetary Fund, Washington DC.
11. Emran M.Shahe, Stiglitz Joseph E. On selective indirect tax reform in developing countries. Journal of Public Economics 2005, 89:599-623.
12. Ghosh Atish, et al. The Design of IMF-Supported Programs, Occasional Paper 241 2005, International Monetary Fund, Washington DC.
13. Gupta Sanjeev, Clements Benedict, Pivovarsky Alexander, Tiongsin Erwin R. Foreign aid and revenue response: does the composition of aid matter?. Helping Countries Develop: The Role of Fiscal Policy 2004, 385-406. International Monetary Fund, Washington. S. Gupta, B. Clements, G. Inchauste (Eds.).
14. Haque, M. Emranul and Arijit Mukherjee, 2004, "Free entry and government revenue under trade liberalization", University of Nottingham Research Paper 2004/38.
15. Haque M.Emranul, Mukherjee Arijit On the revenue implications of trade liberalization under imperfect competition. Economics Letters 2005, 88:27-31.
16. Hatzipanayotou Panos, Michael Michael S., Miller Stephen M. Win-win indirect tax reform: a modest proposal. Economics Letters 1994, 44:147-151.
17. International Monetary Fund, 2005, "Dealing with the Revenue Consequences of Trade Reform", SM/05/57.
18. Keen Michael VAT, tariffs, and withholding: border taxes and informality in developing countries. Journal of Public Economics 2008, 92:1892-1906.
19. Keen Michael, Ligthart Jenny Coordinating tariff reductions and domestic tax reform. Journal of International Economics 2001, 56:407-425.
20. Keen Michael, Ligthart Jenny Coordinating tariff reduction and domestic tax reform under imperfect competition. Review of International Economics 2005, 13:385-390.
21. Keen, Michael, Lockwood, Ben, 2010. The Value Added Tax: Its Causes and Consequences. Journal of Development Economics 92, 138-151.
22. Keen Michael, Simone Alejandro Tax policy in developing countries: some lessons from the 1990's, and some challenges ahead. Helping Countries Develop: The Role of the Fiscal Policy 2004, 302-352. International Monetary Fund, Washington. S. Gupta, B. Clements, G. Inchauste (Eds.).
23. Khattry Barsha, Rao Mohan Fiscal faux pas? An analysis of the revenue implications of trade liberalization. World Development 2002, 30:1431-1444.
24. Michael Michael S., Hatzipanayotou Panos, Miller Stephen M. Integrated reforms of tariffs and consumption taxes. Journal of Public Economics 1993, 52:417-428.
25. Mujumder S. Revenue implications of trade liberalization under imperfect competition. Economics Letters 2004, 82:83-89.
26. Naito Takumi Tariff and tax reform: dynamic implications. Journal of International Economics 2006, 68:504-517.
27. Naito Takumi Growth, revenue, and welfare effects of tariff and tax reform: win-win-win strategies. Journal of Public Economics 2006, 90:1263-1280.
28. Nickell Stephen Biases in dynamic models with fixed effects. Econometrica 1981, 49:1417-1426.
29. Rajaraman Indira Fiscal restructuring in the context of trade reform. The Dynamics of Fiscal Federalism: Challenges Before the Twelfth Finance Commission 2004, 201-230. Taxmann. G.C. Srivastav (Ed.).
30. Rajaraman Indira "Fiscal Developments and Outlook in India", forthcoming in P. Heller and M.G Rao (eds) Sustainable Fiscal Policy for India: An International Perspective 2005, Oxford University Press, Oxford.
31. Rodrik Dani Why do more open economies have bigger governments?. Journal of Political Economy 1998, 106:997-1032.
32. Roodman David xtabond2: Stata Module to Extend xtabond Dynamic Panel Data Estimator 2005, Center for Global Development, Washington.
33. Sachs Jeffrey, et al. UN Millennium Development Project-Investing in Development: A Practical Plan to Achieve the Millennium Development Goals 2005, United Nations, New York.
34. Tanzi Vito Quantitative characteristics of the tax systems of developing countries. The Theory of Taxation for Developing Countries 1987, 205-241. Oxford University Press, Oxford. D. Newbery, N. Stern (Eds.).
35. Wacziarg Romain, Welch Karen H. Trade liberalization and growth: new evidence. World Bank Economic Review 2008, 22:187-231.
36. Wooldridge J.M. Econometric Analysis of Cross-Section and Panel Data 2002, MIT Press, Cambridge, Massachusetts.
37. Younas, Javed and Subhayu Bandyopadhay, 2007, "Do Donors Care about Declining Trade Tax Revenues from Liberalization? An Analysis of Aid Allocation", Federal Reserve Bank of St. Louis, Working Paper 2007-028A.
38. Zafar, Ali, 2005, "Revenue and the Fiscal Impact of Trade Liberalization: The Case of Niger", World Bank Policy Research Working Paper 3500.