| Titre : | Revisiting the Relationship between Trade Liberalization and Taxation |
| Auteurs : | Grégoire Rota-Graziosi, Auteur ; Rabah Arezki, Auteur ; Alou Adessé Dama, Auteur |
| Type de document : | Working Paper |
| Mention d'édition : | June 2021 |
| Editeur : | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi), 2021-06 |
| Collection : | Études et Documents Cerdi, ISSN 2114-7957, num. 2021/20 |
| Format : | 41 p. |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ENVIRONNEMENT > milieu naturel > ressource naturelle [Eurovoc] FINANCES > fiscalité > politique fiscale [JEL] H - Économie publique > H2 - Fiscalité, subventions et revenus |
| Tags : | tax ; tax structures ; openness ; liberalization ; natural resources |
| Résumé : | This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the short term and no significant effect in the medium term. Liberalization also alter the tax structure tilting revenues toward indirect taxes away from direct ones. Economies which have implemented value added taxes prior to liberalization have mitigated its negative effects on tax revenues. The evidence is supportive of the complementarity role of state capacity to reap the benefits of liberalization. |
| Axe de recherche : | Financement du développement |
| En ligne : | https://hal.uca.fr/hal-03265604 |
Documents numériques (1)
https://hal.uca.fr/hal-03265604/file/E%26D_20.pdf URL |
