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 /

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Bibliographic Details
Author / Creator:	Hallaert, Jean-Jacques, author.
Imprint:	[Washington, D.C.?] : International Monetary Fund, ©2008. ©2008
Description:	1 online resource (20 pages).
Language:	English
Series:	IMF working paper, 2227-8885 ; WP/08/151 IMF working paper ; WP/08/151.
Subject:	Imports -- Taxation -- Madagascar -- Econometric models. Taxation -- Madagascar -- Econometric models. Protectionism -- Madagascar -- Econometric models. Protectionism -- Econometric models. Taxation -- Econometric models. Madagascar. Electronic book.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12494883

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

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 ;