Trade liberalization, tax revenue and credit constraints (Master thesis)

Σουλτάνη, Γεωργία

In developing countries, tariffs are the main source of tax revenue since consumption and income taxes require higher collection costs. For this reason, trade liberalization for these countries involves a fiscal cost. Replacement of revenue from other sources is possible only if a significant tax reform is implemented which will allow for trade liberalization and can lead to increased welfare and public revenues. However, developing countries have a large informal sector, small tax base and tax administrations with less capacity than developed countries. Trade-tax reforms in these countries can therefore bring about a decline in welfare and tax revenues. In conjunction with the above, developing economies face also credit constraints, as they do not have access to credit. This is an important issue that prevents developing economies from increasing their volume of trade.
Institution and School/Department of submitter: Πανεπιστήμιο Ιωαννίνων. Σχολή Οικονομικών και Κοινωνικών Επιστημών. Τμήμα Οικονομικών Επιστημών
Subject classification: Εμπόριο
Keywords: Απελευθέρωση εμπορίου,Φορολογικά έσοδα,Αναπτυσόμενες χώρες,Πιστωτικοί περιορισμοί,Τραπεζικός ανταγωνισμός,Δασμοί,Trade liberalization,Tax revenues,Tariffs,Developing countries,Tax reform,Credit constraints,Bank competition
Appears in Collections:Διατριβές Μεταπτυχιακής Έρευνας (Masters)

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