Home > Research > Publications & Outputs > Does reduced trade tax revenue affect governmen...

Research

Links

Text available via DOI:

Keywords

View graph of relations

Does reduced trade tax revenue affect government spending patterns?

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Published

Standard

Does reduced trade tax revenue affect government spending patterns? / Moore, Michael O.; Zanardi, Maurizio.
In: International Tax and Public Finance, Vol. 18, No. 5, 2011, p. 555-579.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Moore, MO & Zanardi, M 2011, 'Does reduced trade tax revenue affect government spending patterns?', International Tax and Public Finance, vol. 18, no. 5, pp. 555-579. https://doi.org/10.1007/s10797-011-9191-y

APA

Moore, M. O., & Zanardi, M. (2011). Does reduced trade tax revenue affect government spending patterns? International Tax and Public Finance, 18(5), 555-579. https://doi.org/10.1007/s10797-011-9191-y

Vancouver

Moore MO, Zanardi M. Does reduced trade tax revenue affect government spending patterns? International Tax and Public Finance. 2011;18(5):555-579. doi: 10.1007/s10797-011-9191-y

Author

Moore, Michael O. ; Zanardi, Maurizio. / Does reduced trade tax revenue affect government spending patterns?. In: International Tax and Public Finance. 2011 ; Vol. 18, No. 5. pp. 555-579.

Bibtex

@article{b8d04b3cdf99455eba45d6402c778a10,
title = "Does reduced trade tax revenue affect government spending patterns?",
abstract = "Many skeptics of trade liberalization in the developing world argue that lowering trade taxes can cause significant fiscal pressures in countries particularly reliant on these taxes and result in a reallocation of resources away from important development goals. This paper evaluates whether there is evidence that central governments systematically change the composition of spending priorities in the wake of lowered trade tax revenues as a share of total government revenues. We find no systematic evidence for this concern in a sample of 51 developing countries for the 1991 through 2005 period.",
keywords = "Government expenditure , Tariff revenue , Trade liberalization",
author = "Moore, {Michael O.} and Maurizio Zanardi",
year = "2011",
doi = "10.1007/s10797-011-9191-y",
language = "English",
volume = "18",
pages = "555--579",
journal = "International Tax and Public Finance",
issn = "0927-5940",
publisher = "Springer New York",
number = "5",

}

RIS

TY - JOUR

T1 - Does reduced trade tax revenue affect government spending patterns?

AU - Moore, Michael O.

AU - Zanardi, Maurizio

PY - 2011

Y1 - 2011

N2 - Many skeptics of trade liberalization in the developing world argue that lowering trade taxes can cause significant fiscal pressures in countries particularly reliant on these taxes and result in a reallocation of resources away from important development goals. This paper evaluates whether there is evidence that central governments systematically change the composition of spending priorities in the wake of lowered trade tax revenues as a share of total government revenues. We find no systematic evidence for this concern in a sample of 51 developing countries for the 1991 through 2005 period.

AB - Many skeptics of trade liberalization in the developing world argue that lowering trade taxes can cause significant fiscal pressures in countries particularly reliant on these taxes and result in a reallocation of resources away from important development goals. This paper evaluates whether there is evidence that central governments systematically change the composition of spending priorities in the wake of lowered trade tax revenues as a share of total government revenues. We find no systematic evidence for this concern in a sample of 51 developing countries for the 1991 through 2005 period.

KW - Government expenditure

KW - Tariff revenue

KW - Trade liberalization

U2 - 10.1007/s10797-011-9191-y

DO - 10.1007/s10797-011-9191-y

M3 - Journal article

VL - 18

SP - 555

EP - 579

JO - International Tax and Public Finance

JF - International Tax and Public Finance

SN - 0927-5940

IS - 5

ER -