Trade Policy Reform and the Missing Revenue
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Trade Policy Reform and the Missing Revenue. / Arndt, Thomas Channing; Tarp, Finn.
In: Journal of African Economies, Vol. 17, No. 1, 2008, p. 131-160.Research output: Contribution to journal › Journal article › Research › peer-review
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TY - JOUR
T1 - Trade Policy Reform and the Missing Revenue
AU - Arndt, Thomas Channing
AU - Tarp, Finn
N1 - JEL Classification: D58, H26, O55
PY - 2008
Y1 - 2008
N2 - In many African countries, large discrepancies exist between revenues implied by published tariff rates multiplied by estimated import volumes and actual receipts. We develop a stylised trade model where average and marginal tariff rates diverge and incorporate insights from this model into a computable general equilibrium model of an African economy (Mozambique) to study the implications of trade policy reform. Model simulations indicate that lowering tariff rates and reducing duty-free importation in a manner that maintains official revenue benefit nearly everyone. The main exception is those who benefited from duty-free imports in the base
AB - In many African countries, large discrepancies exist between revenues implied by published tariff rates multiplied by estimated import volumes and actual receipts. We develop a stylised trade model where average and marginal tariff rates diverge and incorporate insights from this model into a computable general equilibrium model of an African economy (Mozambique) to study the implications of trade policy reform. Model simulations indicate that lowering tariff rates and reducing duty-free importation in a manner that maintains official revenue benefit nearly everyone. The main exception is those who benefited from duty-free imports in the base
U2 - 10.1093/jae/ejm007
DO - 10.1093/jae/ejm007
M3 - Journal article
VL - 17
SP - 131
EP - 160
JO - Journal of African Economies
JF - Journal of African Economies
SN - 0963-8024
IS - 1
ER -
ID: 2721064