Abstract
Trade liberalization has rightly been a central component in strategies for development. Tanzi 1989, Tanzi 1991 has highlighted the costs of trade restrictions, whether tariffs or quotas. The rapid push toward trade liberalization in transition countries may nonetheless not have been unambiguously positive because it is likely to have been costly in terms of lost tax revenue. This is especially true of the countries of the former Soviet Union (FSU). The revenue problem, and its policy implications, are the topic of this chapter.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Belanger, Gerard. (1996). “The Revenue Decline in Eastern Europe.” Mimeo, IMF, December.
Blejer, Mario, and Adrienne Cheasty. (1990). “The Fiscal Implications of Trade Liberalization.” In Vito Tanzi (ed.), Fiscal Policy in Open Developing Economies (pp. 66–81).
Francois, J.F., B. McDonald, and H. Nordstrom. (1995). “Assessing the Uruguay Round.” In W. Martin and L.A. Winters (eds.), The Uruguay Round and the Developing Economies. World Bank Discussion Paper.
Goldin, Ian, O. Knudsen, and D. van der Mensbrugghe. (1993). Trade Liberalization: Global Economic Implications. OECD.
IMF, World Bank, OECD, EBRD. (1991). A Study of the Soviet Economy (Vol. 1).
IMF, (1996). “The Customs Union in the CIS.” Mimeo, August.
Mobius, Uta. (1996). “European Union Anti-Dumping Policies.” Economic Bulletin, 33 (May): 29–36.
Musgrave, Richard. (1969). Fiscal Systems. New Haven, CT: Yale University Press.
OECD. (1994). Barriers to Trade with the Economies in Transition. Paris: OECD.
Prusa, Thomas, J. (1996). “The Trade Effects of U.S. Anti-Dumping Actions.” NBER Working Paper 5440, January.
Tanzi, Vito. (1989). “Impact of Macroeconomic Policies on the Level of Taxation and the Fiscal Balance in Developing Countries.” International Monetary Fund Staff Papers (pp. 633–656). Washington, DC: IMF.
Tanzi, Vito. (1991a). Public Finance in Developing Countries. Aldershot: Edward Elgar.
Tanzi, Vito. (1991b). “Tax Reform and the Move to a Market Economy: Overview of the Issues.” The Role of Tax Reform in Central and Eastern European Economies (pp. 19–34): OECD.
United Nations Economic Commission for Europe. (1996). Economic Bulletin for Europe, 48 (December).
World Bank. (1996). From Plan to Market. World Development Report: World Bank.
Author information
Authors and Affiliations
Editor information
Rights and permissions
Copyright information
© 1999 Kluwer Academic Publishers
About this chapter
Cite this chapter
Tanzi, V., Cheasty, A., Kostial, K. (1999). The Fiscal Implications of Trade Liberalization in Transition Countries. In: Blejer, M.I., Škreb, M. (eds) Balance of Payments, Exchange Rates, and Competitiveness in Transition Economies. Springer, Boston, MA. https://doi.org/10.1007/978-0-585-31346-7_9
Download citation
DOI: https://doi.org/10.1007/978-0-585-31346-7_9
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-7923-8422-9
Online ISBN: 978-0-585-31346-7
eBook Packages: Springer Book Archive