Series: IMF Working Papers
Author(s): Michael Keen , and Jenny Ligthart
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 1999
Keywords: tariff reform, tax reform, intermediate inputs, imperfect competition, consumption tax, consumption taxes, world prices
A key obstacle to fundamental tariff reform in many developing countries is the revenue loss that it ultimately implies. This paper establishes a simple and practicable strategy for realizing the efficiency gains f...