of low- and middle-income countries. The study applies a linear optimization framework to data for bound tariffs, applied … tariffs, and imports at the HS-6 digit level for 58 developing countries, and simulates results for different sets of import …

income tax, the value-added tax, excises, and import tariffs. It provides a review of the role of tax incentives in these …

income tax, the value-added tax, excises, and import tariffs. It provides a review of the role of tax incentives in these …

New gaps are emerging worldwide in all customs tariffs that are using the Harmonized Commodity Description and Coding …