How Does a Domestic Tax Reform Effect 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...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2008
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| Schriftenreihe: | IMF Working Papers
Working Paper No. 08/151 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (20 p) |
| ISBN: | 1451870094 9781451870091 |
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| index_date | 2024-07-03T20:13:26Z |
| indexdate | 2024-07-10T09:35:34Z |
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| spelling | Hallaert, Jean-Jacques Verfasser aut How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar Hallaert, Jean-Jacques Washington, D.C International Monetary Fund 2008 1 Online-Ressource (20 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 08/151 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 Online-Ausg http://elibrary.imf.org/view/IMF001/09331-9781451870091/09331-9781451870091/09331-9781451870091.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Hallaert, Jean-Jacques How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar |
| title | How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar |
| title_auth | How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar |
| title_exact_search | How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar |
| title_exact_search_txtP | How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar |
| title_full | How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar Hallaert, Jean-Jacques |
| title_fullStr | How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar Hallaert, Jean-Jacques |
| title_full_unstemmed | How Does a Domestic Tax Reform Effect Protection Against Imports? The Case of the Republic of Madagascar Hallaert, Jean-Jacques |
| title_short | How Does a Domestic Tax Reform Effect Protection Against Imports? |
| title_sort | how does a domestic tax reform effect protection against imports the case of the republic of madagascar |
| title_sub | The Case of the Republic of Madagascar |
| url | http://elibrary.imf.org/view/IMF001/09331-9781451870091/09331-9781451870091/09331-9781451870091.xml |
| work_keys_str_mv | AT hallaertjeanjacques howdoesadomestictaxreformeffectprotectionagainstimportsthecaseoftherepublicofmadagascar |