Tax revenue and (or?) trade liberalization
Tax revenue and (or?) trade liberalization
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DOI：
10.1016/j.jpubeco.2009.11.007
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发表时间：
2010-10-01
影响因子：
9.8
通讯作者：
Keen, Michael
中科院分区：
文献类型：
--
作者：
Baunsgaard, Thomas;Keen, Michael
由于许多发展中国家和新兴市场国家的公共财政仍然严重依赖贸易税收收入，除非它们能够发展其他收入来源，否则进一步的贸易自由化可能会受到阻碍。在关于贸易和其他税收（尤其是增值税）之间的适当平衡的理论争议加剧的背景下，并为其提供信息，本文使用了117个国家超过32年的面板数据，清除了标准数据源中的各种问题，以解决一个核心事实问题：国家是否从国内税收中恢复了它们从过去的贸易自由化事件中损失的收入？对于高收入国家来说，答案显然是肯定的。对于中等收入国家来说，有强有力的迹象表明，在收入损失的同时，从长远来看，将出现强劲的替代——基本上是美元对美元的替代。然而，低收入国家显著复苏的迹象并不明显，而且它们的经历似乎千差万别。因此，低收入国家出现的情况是，替代率已经（并且变得）比以前的研究表明的要高，但在许多情况下还不够完整，值得关注。(C) 2009年Elsevier B.V.出版
With the public finances of many developing and emerging market countries still heavily dependent on trade tax revenues, further trade liberalization may be hindered unless they are able to develop alternative sources of revenue. Against a background of, and to inform, heightened theoretical controversy as to the appropriate balance between trade and other taxes (not least the VAT), this paper uses panel data for 117 countries over 32 years cleaned for a variety of problems in standard data sources-to address a central question of fact: Have countries recovered from domestic taxes the revenues they have lost from past episodes of trade liberalization? For high income countries, the answer is clearly 'yes.' For middle income countries, there are robust signs of strong replacement both concurrently with the revenue loss and-essentially dollar-for-dollar-in the long run. Signs of significant recovery by low income countries are flimsier, however, and their experiences appear to have varied widely. The picture that emerges for low income countries is thus that replacement has been (and become) higher than previous studies have suggested, but sufficiently incomplete in many cases to give cause for concern. (C) 2009 Published by Elsevier B.V.