Using data collected during several missions, the author finds that the principal reasons for low revenue mobilization are (1) the adverse fiscal impact of trade liberalization, (2) the defiscalization of agriculture in the 1970s, (3) the collapse of the uranium boom in the 1980s, and (4) the poor record of the VAT in mobilizing revenue. The large reduction in tariffs during the 1980s and 1990s in the context of structural adjustment programs and...
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INFORMATION
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2005/02/01
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Document de travail de recherche sur les politiques
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WPS3500
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1
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1
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2010/07/01
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Revenue and the fiscal impact of liberalization : the case of Niger
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annual bank conference on development economics