The paper studies the revenue, efficiency, and distributional implications of a simple strategy of offsetting tariff reductions with increases in destination-based consumption taxes so as to leave consumer prices unchanged. We employ a dynamic micro-founded macroeconomic model of a small open...

Intro -- Contents -- Series Foreword -- I -- 1 Introduction -- 2 Taxation and Development-Again -- II -- 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI -- 4 Do Corruption and Taxation Affect Corporate Investment in...