Impact of Changes in Tariffs on Developing Countries' Government Revenue

Przemyslaw Kowalski

Organisation for Economic Co-operation and Development

关键词: tariffs;    government revenue;    tariff reductions formulas;    CGE simulation;    multilateral trade negotiations;   

DOI  :  https://doi.org/10.1787/210755276421

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

This paper addresses tariff revenue concerns that some countries have been expressing in the context of the current multilateral trade negotiations under the Doha Development Agenda. This paper: discusses methodological issues associated with estimating revenue impacts; provides impact estimates for a sample of developing countries; links the differences in impacts to cross-country differences in existing tariff regimes as well as properties of formulas for tariff cuts; and, discusses efficient tax replacement policies and past experiences. Additionally, the paper presents results of a simulation of the welfare effects of reducing tariffs and simultaneously replacing lost tariff revenues with revenues from consumption tax. It concludes with some policy implications.