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| Author: | Rajaram, A. |
| Title: | Tariff and tax reforms - do world bank recommendations integrate revenue and protection objectives? - |
| Journal: | Economic Studies Quarterly
1994 : DEC, VOL. 45:4, p. 321-338 |
| Index terms: | TAX REFORM PUBLIC FINANCE WORLD BANK |
| Language: | eng |
| Abstract: | This paper reports the results of a selective review intended to evaluate the extent to which an integrated "public finance" perspective, incorporating both protection and revenue concerns, has guided World Bank recommendations to member countries in the area of tariff reform. Such a perspective suggests that tariff reforms intended to reduce protection must often be accompanied by measures to develop alternative revenue sources in broad based domestic indirect taxes. Conversely, reforms to the structure of protection will often need to take account of the effect of domestic indirect taxes that discriminate between domestic and imported goods. |
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