Fiscal Dimensions of Trade Policy

This paper assembles findings on the use of trade taxes, examines the main contributing factors, and reviews the fiscal aspects of trade policy as they relate to both efficiency and macroeconomic stabilization. It demonstrates why trade taxes would generally not be part of an optimal tax package, an...

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Bibliographic Details
Corporate Author: International Monetary Fund
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 1988
Series:IMF Working Papers
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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245 0 0 |a Fiscal Dimensions of Trade Policy 
260 |a Washington, D.C.  |b International Monetary Fund  |c 1988 
300 |a 36 pages 
651 4 |a Burkina Faso 
653 |a Revenue administration 
653 |a Tariffs 
653 |a Tariff 
653 |a International Trade Organizations 
653 |a Public finance & taxation 
653 |a Taxes 
653 |a Trade Policy 
653 |a Trade: General 
653 |a Exports and Imports 
653 |a International economics 
653 |a Commercial policy 
653 |a Taxation, Subsidies, and Revenue: General 
653 |a International trade 
653 |a Taxes on trade 
653 |a Trade policy 
653 |a Taxation 
653 |a Public Finance 
653 |a Imports 
653 |a Revenue 
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520 |a This paper assembles findings on the use of trade taxes, examines the main contributing factors, and reviews the fiscal aspects of trade policy as they relate to both efficiency and macroeconomic stabilization. It demonstrates why trade taxes would generally not be part of an optimal tax package, and describes the conditions under which they could be used and what their structure would be. The paper also reviews the channels of the effects of trade taxes under fixed and flexible exchange rates, and concludes that the distortions and welfare loss that they create put them at a disadvantage vis-à-vis other fiscal and exchange rate policies