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...

Empirical evidence on the relationship between trade liberalization, exchange rates, and tax revenue is mixed. This paper examines these linkages anew. Using a panel of 22 countries in Sub-Saharan Africa, over 1980–1996, we perform Generalized Method of Moment regressions to test this...

This article formulates and estimates a model of state government to assess the effect of the elimination of state sales-tax deductibility on state fiscal decisions. Government is modeled as maximizing a social welfare function defined over public expenditures and taxes. The model yields a...