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Periodical article |
| Title: | Trade Policy Reform and the Missing Revenue |
| Authors: | Arndt, Channing Tarp, Finn |
| Year: | 2008 |
| Periodical: | Journal of African Economies |
| Volume: | 17 |
| Issue: | 1 |
| Period: | January |
| Pages: | 131-160 |
| Language: | English |
| Geographic term: | Mozambique |
| Subjects: | trade policy tariffs public revenue Development and Technology Economics and Trade |
| External link: | https://jae.oxfordjournals.org/content/17/1/131.full.pdf |
| Abstract: | In many African countries, large discrepancies exist between revenues implied by published tariff rates multiplied by estimated import volumes and actual receipts. The authors develop a stylized trade model where average and marginal tariff rates diverge and incorporate insights from this model into a computable general equilibrium model of an African economy (Mozambique) to study the implications of trade policy reform. Model simulations indicate that lowering tariff rates and reducing duty-free importation in a manner that maintains official revenue benefit nearly everyone. The main exception is those who benefited from duty-free imports in the base. Bibliogr., notes, ref., sum. [Journal abstract] |