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How does a domestic tax reform affect 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...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Washington, D.C.?] :
International Monetary Fund,
©2008.
©2008 |
| Colección: | IMF working paper ;
WP/08/151. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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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| Notas: | "June 2008." Title from PDF title page (October 29, 2008). At head of title: Policy Development and Review. |
| Descripción Física: | 1 online resource (20 pages). |
| Bibliografía: | Includes bibliographical references (page 20). |
| ISBN: | 1451914628 9781451914627 9781451870091 1451870094 |
| ISSN: | 2227-8885 ; |