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
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... READ MORE...

Publication date: June 2008
ISBN 9781451870091
$18.00

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