Revenue-increasing and welfare-enhancing reform of taxes on exports
MS Emran - Journal of development economics, 2005 - Elsevier
MS Emran
Journal of development economics, 2005•ElsevierThe loss of revenue from a reduction in export taxes has been a concern for trade policy
reform in many developing countries. We discuss a strategy for selective reform of taxes on
exports that enhances welfare and increases revenue. The strategy involves a reduction in
the export tax on a given commodity with an offsetting increase in production tax to keep the
producer price unchanged. This strategy is especially promising for exportables with a net
subsidy on domestic consumption due to high export taxes and low consumption taxes.
reform in many developing countries. We discuss a strategy for selective reform of taxes on
exports that enhances welfare and increases revenue. The strategy involves a reduction in
the export tax on a given commodity with an offsetting increase in production tax to keep the
producer price unchanged. This strategy is especially promising for exportables with a net
subsidy on domestic consumption due to high export taxes and low consumption taxes.
The loss of revenue from a reduction in export taxes has been a concern for trade policy reform in many developing countries. We discuss a strategy for selective reform of taxes on exports that enhances welfare and increases revenue. The strategy involves a reduction in the export tax on a given commodity with an offsetting increase in production tax to keep the producer price unchanged. This strategy is especially promising for exportables with a net subsidy on domestic consumption due to high export taxes and low consumption taxes.
Elsevier
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