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Communication Dans Un Congrès Année : 2021

Revisiting the Relationship between Trade Liberalization and Taxation

Résumé

This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results point to statistically significant negative effect of liberalizationon (non-resource) tax revenues in the short term and no significant effect in the medium term. Liberalization also alter the tax structure tilting revenues toward indirect taxes away from direct ones. Economies which have implemented value added taxes prior to liberalization have mitigated its negative effects on tax revenues.The evidence is supportiveof the complementarity role of state capacity to reap the benefits of liberalization.
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Dates et versions

hal-03526003 , version 1 (14-01-2022)

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  • HAL Id : hal-03526003 , version 1

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Grégoire Rota-Graziosi, Rabah Arezki, Alou Adessé Dama. Revisiting the Relationship between Trade Liberalization and Taxation. 16th Annual PICARD Conference, Dec 2021, Bruxelles, Belgium. ⟨hal-03526003⟩
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