How Does a Domestic Tax Reform Effect Protection Against Imports? : The Case of the Republic of Madagascar /

In 2008, Madagascar reformed its domestic tax system. Because the excise duties and VAT regimes were reformed, the taxation of imports has changed. This paper quantifies how the reform changes the protection against imports and the fiscal revenues from taxation of imports. It shows that, even if the...

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Bibliographic Details
Main Author: Hallaert, Jean-Jacques
Format: Book
Language:English
Published: Washington, D.C. : International Monetary Fund, 2008
Series:IMF Working Papers ; Working Paper No. 08/151
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