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...