Coordinating Tariff Reduction and Domestic Tax Reform /

A key obstacle to fundamental tariff reform in many developing countries is the revenue loss that it ultimately implies. This paper establishes a simple and practicable strategy for realizing the efficiency gains from tariff reform without reducing public revenues, showing that for a small open econ...

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Détails bibliographiques
Auteur principal: Keen, Michael
Autres auteurs: Ligthart, Jenny
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 1999.
Collection:IMF Working Papers; Working Paper ; No. 1999/093
Accès en ligne:Full text available on IMF