On Tariffs and Optimal Taxation Policy in Developing Countries

Gunnar Flфystad


Taxes on the foreign-trade sector are substantial sources of
government revenue in almost all developing countries. Thus in a number
of countries - including Pakistan, Indonesia, Burma, Ceylon, Malaysia,
Thailand, Nigeria, Ghana and Colombia - such taxes account for more than
40 'percent of the government revenue. The main type of trade tax has
been tariffs, but in addition there have been export taxes and profits
from export marketing boards, the latter being really forms of export

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DOI: https://doi.org/10.30541/v24i3-4pp.443-452


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