The Impact of Trade Liberalization on Tax Structure in Developing Countries

被引：7

作者：

Karimi, Mohammad ^{[1
]}

Kaliappan, Shivee Ranjanee ^{[1
]}

Ismail, Normaz Wana ^{[1
]}

Hamzah, Hanny Zurina ^{[1
]}

机构：

[1] Univ Putra Malaysia, Fac Econ & Management, Serdang 43400, Malaysia

来源：

1ST INTERNATIONAL CONFERENCE ON APPLIED ECONOMICS AND BUSINESS | 2016年 / 36卷

关键词：

trade liberalization; openness; tariff rates; tax structure; REVENUE; TARIFFS;

D O I：

10.1016/S2212-5671(16)30038-7

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this paper, we investigate the impact of trade liberalization on tax structure in a panel 97 developing countries for the period 1993-2012. Our empirical results, based on the fixed-effect estimator, reveal that trade liberalization in the form of trade openness did not seem to have a strong impact on major tax sources of developing countries. Instead, trade liberalization in the form of tariff reduction seems to have a contribution to tax structure in these countries. (C) 2016 The Authors. Published by Elsevier B.V.

引用

页码：274 / 282

页数：9

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