How does a domestic tax reform affect protection against imports? : the case of the Republic of Madagascar

How does a domestic tax reform affect protection against imports? : the case of the Republic of Madagascar / prepared by Jean-Jacques Hallaert.

In 2008, Madagascar reformed its domestic tax system. Because the excise duties and VAT regimes were reformed, the taxation of imports has changed. This paper quantifies how the reform changes the protection against imports and the fiscal revenues from taxation of imports. It shows that, even if the...

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Bibliographic Details
Main Author: Hallaert, Jean-Jacques (Author)
Corporate Author: International Monetary Fund. Policy Development and Review Department
Format: eBook
Language:English
Published: [Washington, D.C.?] : International Monetary Fund, ©2008.
©2008
Series:IMF working paper ; WP/08/151.
Subjects:
Imports > Taxation > Madagascar > Econometric models.
Taxation > Madagascar > Econometric models.
Protectionism > Madagascar > Econometric models.
Protectionism > Econometric models
Taxation > Econometric models
Madagascar
Online Access:Click for online access
Description
Summary:In 2008, Madagascar reformed its domestic tax system. Because the excise duties and VAT regimes were reformed, the taxation of imports has changed. This paper quantifies how the reform changes the protection against imports and the fiscal revenues from taxation of imports. It shows that, even if the reform has only a limited impact on the average rate of protection, it substantially alters the structure of protection across goods. Moreover, because the reform further increases the already high rate of taxation of imports, it will also boost revenue from taxes on imports and reduce the fiscal losses from the SADC FTA.
Item Description:"June 2008."
Title from PDF title page (October 29, 2008).
At head of title: Policy Development and Review.
Physical Description:1 online resource (20 pages).
Bibliography:Includes bibliographical references (page 20).
ISBN:1451914628
9781451914627
9781451870091
1451870094
ISSN:2227-8885 ;

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