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How does a domestic tax reform effect protection against imports? The case of the Republic of Madagascar
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Author/Editor: |
Hallaert, Jean-Jacques |
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June 1, 2008 |
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Electronic Access: |
Free Full Text (PDF file size is 211KB)
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate.
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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.
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Series: |
Working Paper No. 08/151 |
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Subject(s): |
Madagascar | Tax reforms | Imports | Excise taxes | Value added tax | Tax policy | Trade policy |
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Author's keyword(s): |
Tax reform
| Protection
| Trade Policy
| Tax Policy
| Madagascar.
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Published: |
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June 1, 2008 |
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Format: |
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Paper |
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Stock No: |
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WPIEA2008151 |
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Pages: |
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20 |
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Price: |
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US$18.00 (Academic Rate: US$18.00 )
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