Trade freedom and revenue from trade taxes: a cross-country analysis

Olena Sokolovska

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2016, issue 2, 52-67

Abstract: Trade liberalization as consequence of gradual abolition of tariff and non-tariff barriers generally leads to the decrease in government tax revenue. In order to estimate the relationship between trade freedom level and revenue from trade taxes we used the data for 104 countries worldwide for 2012. For further analysis we divide countries into two groups according to their income level as specified in the World Bank classification. Also, we investigated the dependence between revenue from taxes on international trade and trade freedom in resource abundant countries. We find a significant negative correlation between trade freedom and revenue from international trade taxes in low-income and lower-middle-income economies which allowed us to make conclusions about economic policy of countries at different stages of trade liberalization. Refs 26. Tables 2. Figs 4.

Keywords: INTERNATIONAL TRADE; TRADE TAXES; TAX REVENUE; TRADE FREEDOM; DEVELOPING COUNTRIES; RESOURCE COUNTRIES; ВНЕШНЯЯ ТОРГОВЛЯ; НАЛОГИ НА ВНЕШНЮЮ ТОРГОВЛЮ; НАЛОГОВЫЙ ДОХОД; СВОБОДА ТОРГОВЛИ; РАЗВИВАЮЩИЕСЯ СТРАНЫ; СТРАНЫ; БОГАТЫЕ ПРИРОДНЫМИ РЕСУРСАМИ (search for similar items in EconPapers)
Date: 2016
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Working Paper: Trade freedom and revenue from trade taxes: a cross-country analysis (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:16920009

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