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"Unilateral tariff liberalisation by developing nations is pervasive but our understanding of it is shallow. This paper strives to partly redress this lacuna on the theory side by introducing three novel political economy mechanisms with particular emphasis is on the role of production...
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This paper uses detailed data on bound and applied tariffs to assess the consequences of the World Trade Organization's December 2008 Modalities for tariffs levied and faced by developing countries, and the welfare implications of these reforms. The authors find that the tiered formula for...
Persistent link: https://www.econbiz.de/10011394968
A revenue-neutral switch from trade taxes to domestic consumption taxes is fraught with implementation challenges in countries with a large informal sector. It is shown for a sample of low-income countries over 25 years that they have had a mixed record of offsetting reductions in trade tax...
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June 2000 - Empirical evidence supports the hypothesis that when tariffs and export taxes are important sources of revenue for developing countries, and when those countries have narrow tax bases and high tax rates, trade liberalization will come about when the governments diversify their...
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