Hidden Bibliographic Details
| Other authors / contributors: | International Monetary Fund. Policy Development and Review Department.
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| ISBN: | 1451914628
9781451914627
9781451870091
1451870094
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| Notes: | "June 2008."
Title from PDF title page (October 29, 2008).
At head of title: Policy Development and Review.
Includes bibliographical references (page 20).
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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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| Other form: | Print Version: 9781451914627
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| Standard no.: | 10.5089/9781451914627.001
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