Revenue-increasing and welfare-enhancing reform of taxes on exports

• 成果类型: Article
• 署名作者: Emran, MS
• 署名单位: George Washington University; George Washington University; Columbia University
• 刊物名称: JOURNAL OF DEVELOPMENT ECONOMICS
• ISSN/ISSBN: 0304-3878
• DOI: 10.1016/j.jdeveco.2004.03.010
• 发表日期: 2005
• 页码: 277-292
• 关键词: export tax; production tax; welfare; government revenue

摘要

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. (c) 2005 Elsevier B.V. All rights reserved.