The Coordinated Reform of Tariffs and Indirect Taxes

Pradeep Mitra

The World Bank Research Observer, 1992, vol. 7, issue 2, 195-218

Abstract: Tariff reduction designed.to encourage outward-oriented development will work only if alternative sources can be found to replenish revenue lost in the cause of reducing protection. Integrated reform of tariffs with taxes would seem to be the answer, but so far analysts have often tended to treat the two instruments separately. This article looks at the tariff and tax instruments used by developing countries to protect their producers and to increase their revenues, and then lays out the contours of an integrated structure for taxes with tariffs. This structure takes into account not only objectives of efficiency and equity but also constrained administrative capacity. The analysis concludes with an examination of how these ideas may be used to guide the coordinated reform of tax and tariff structures. Copyright 1992 by Oxford University Press.

Date: 1992
References: Add references at CitEc
Citations: View citations in EconPapers (16)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oup:wbrobs:v:7:y:1992:i:2:p:195-218

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

The World Bank Research Observer is currently edited by Peter Lanjouw

More articles in The World Bank Research Observer from World Bank Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK. Contact information at EDIRC.
Bibliographic data for series maintained by Oxford University Press ().