How does a domestic tax reform affect protection against imports? : The case of the Republic of Madagascar /

In 2008, Madagascar reformed its domestic tax system. Because the excise duties and VAT regimes were reformed, the taxation of imports has changed. This paper quantifies how the reform changes the protection against imports and the fiscal revenues from taxation of imports. It shows that, even if the...

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Bibliographic Details
Main Author: Hallaert, Jean-Jacques
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2008.
Series:IMF Working Papers; Working Paper ; No. 2008/151
Online Access:Full text available on IMF