Tariff reform aimed at reducing domestic protection and the bias against exports holds the threat of widening the fiscal deficit by causing tariff revenue to decline. Because the success of an adjustment program depends critically on the correction of fiscal imbalances to achieve stabilization, tariff reforms must be coordinated with tax policy recommendations to develop alternative revenue sources. Conversely, the tariff reforms must eliminate the...
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INFORMATION
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1992/11/30
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Document de travail de recherche sur les politiques
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WPS1018
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1
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1
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2010/07/01
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Tariff and tax reform : do World Bank recommendations integrate revenue and protection objectives?
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sales tax
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