The apparent contradiction between trade liberalization and continuing high trade tax revenue raises the important question of how, precisely, the one affects the other. Although policymakers generally recognize the long-term benefits of trade liberalization, some have argued for at least a...

Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base) implications. First, we study the effect of tariff...

This paper examines the impact of trade liberalizations on government revenues. Using a new dataset on tax revenues for 130 countries between 1792 and 2006 we find that on average countries were able to recover the tax revenues lost by liberalizing trade by using other sources of revenue. There...

This paper examines empirically the impact of the shadow economy on indirect tax revenues in an unbalanced panel of 125 countries for the period 1990–2011. The same analysis is conducted excluding at first and then including international trade tax revenues in (total) indirect tax revenues, as...

Trade misinvoicing occurs when price, quantity or description of internationally traded goods is purposefully misrepresented for pecuniary gain. It is one type of illicit financial flows (IFFs), and combating IFFs has been explicitly included in the Sustainable Development Goals. Most literature...