Does reduced trade tax revenue affect government spending patterns?

Moore, Michael O. and Zanardi, Maurizio (2011) Does reduced trade tax revenue affect government spending patterns? International Tax and Public Finance, 18 (5). pp. 555-579. ISSN 0927-5940

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Abstract

Many skeptics of trade liberalization in the developing world argue that lowering trade taxes can cause significant fiscal pressures in countries particularly reliant on these taxes and result in a reallocation of resources away from important development goals. This paper evaluates whether there is evidence that central governments systematically change the composition of spending priorities in the wake of lowered trade tax revenues as a share of total government revenues. We find no systematic evidence for this concern in a sample of 51 developing countries for the 1991 through 2005 period.

Item Type:
Journal Article
Journal or Publication Title:
International Tax and Public Finance
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/1400/1402
Subjects:
ID Code:
64760
Deposited By:
Deposited On:
24 May 2013 10:22
Refereed?:
Yes
Published?:
Published
Last Modified:
07 Oct 2020 02:31