Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped?

A revenue-neutral switch from trade taxes to domestic consumption taxes is fraught with implementation challenges in countries with a large informal sector. It is shown for a sample of low-income countries over 25 years that they have had a mixed r...

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Main Author:	Wagle, Swarnim
Format:	Policy Research Working Paper
Language:	English
Published:	2012
Subjects:	ACCOUNTING ADMINISTRATION OF JUSTICE AGRICULTURE APPAREL APPLIED TARIFF AVERAGE TARIFF BOND BUDGET CONSTRAINT CAPACITY CONSTRAINTS CAPITAL GOODS CHECKS CLASSICAL ECONOMICS COLLECTED TARIFF COLLECTED TARIFFS CONSUMER GOODS CONSUMER PRICES CONSUMERS COST OF COLLECTION CUSTOMS CUSTOMS ADMINISTRATION CUSTOMS AUTHORITIES CUSTOMS UNIONS DEFAULT CASE DEMAND ELASTICITIES DEMAND ELASTICITY DEVELOPED COUNTRIES DEVELOPING COUNTRIES DEVELOPMENT BANK DEVELOPMENT ECONOMICS DEVELOPMENT POLICY DOMESTIC CONSUMPTION DOMESTIC INDUSTRIES DOMESTIC PRICE DOMESTIC PRODUCERS DOMESTIC PRODUCTION DOMESTIC SALES DOMESTIC TAX SYSTEM DOMESTIC TAXES ECONOMETRICS ECONOMIC POLICIES ECONOMIC POLICY ECONOMIC THEORY ECONOMIC WELFARE ELASTICITY OF SUBSTITUTION ELIMINATION OF TARIFFS EQUIPMENT EXCHANGE RATES EXCISE DUTIES EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT CLAUSE EXPORT PROMOTION EXPORT TAXES EXPORTER EXPORTERS EXPORTS EXTERNALITIES FINAL GOODS FISCAL DEFICIT FISCAL POLICY FOREIGN EXCHANGE FOREIGN PRODUCTS FOREIGN TRADE FREE TRADE FREE TRADE AGREEMENT FREE TRADE AREA FREE TRADE AREAS FREE TRADE ZONE GDP GDP PER CAPITA GENERAL AGREEMENT ON TARIFFS GENERAL EQUILIBRIUM GENERAL EQUILIBRIUM ANALYSIS GNP GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT REVENUE GOVERNMENT REVENUES GROSS DOMESTIC PRODUCT HIGH TARIFFS IMPACT OF TRADE IMPACT OF TRADE LIBERALIZATION IMPORT DATA IMPORT DUTIES IMPORT DUTY IMPORT FIGURES IMPORT LICENSING IMPORT SUBSTITUTION IMPORT TARIFFS IMPORT VALUE IMPORTS INCOME LEVELS INCOME TAX INCOME TAXES INFLATION INSTITUTIONAL CAPACITY INSURANCE INTEREST BURDEN INTERMEDIATE GOODS INTERNATIONAL BANK INTERNATIONAL ECONOMICS INTERNATIONAL ORGANIZATIONS INTERNATIONAL STANDARD INTERNATIONAL TRADE LDCS LEVEL OF PROTECTION LEVY LIBERALIZATION OF TRADE LOCAL MARKET LOSS OF REVENUE LOSS OF TARIFF REVENUE LOW TARIFFS MARGINAL REVENUE MARGINAL VALUE MONETARY FUND MOST FAVORED NATION MULTILATERAL REFORMS NATIONAL INCOME NATURAL RESOURCES OPEN ECONOMIES OPEN ECONOMY OPENNESS PER CAPITA INCOME PERSONAL INCOME POLICY RESPONSES POLITICAL ECONOMY PREFERENTIAL RATES PREFERENTIAL TARIFF PREFERENTIAL TARIFF RATE PRICE CHANGE PRICE CHANGES PRICE EFFECTS PRICE ELASTICITY PRICE OF IMPORTS PRODUCTION EFFICIENCY PRODUCTION FUNCTIONS PROTECTIONIST PROTECTIONIST BIAS PUBLIC FINANCE REGIONAL TRADE RETURNS TARIFF ELIMINATION TARIFF EXEMPTIONS TARIFF INCREASES TARIFF LEVELS TARIFF LINES TARIFF RATE TARIFF RATES TARIFF REDUCTION TARIFF REFORM TARIFF REVENUE TARIFF REVENUES TARIFF STRUCTURE TAX TAX COLLECTION TAX CREDIT TAX POLICY TAX RATES TAX REGIME TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TOTAL REVENUE TRADE ADJUSTMENT TRADE AGREEMENTS TRADE BLOCS TRADE DISTORTIONS TRADE LIBERALIZATION TRADE MORE TRADE NEGOTIATIONS TRADE POLICY TRADE POLICY REFORM TRADE POLICY REFORMS TRADE PRACTICES TRADE PROTECTION TRADE REFORM TRADE REFORMS TRADE TAX TRADE TAXES TRADE VALUE TRADING TRADING PARTNERS TRANSACTION TRANSITION COUNTRIES UTILITY FUNCTION VALUATION VALUE ADDED VALUE OF IMPORTS VALUE OF OUTPUT WEALTH WELFARE GAINS WITHHOLDING TAXES WORLD PRICE WORLD TRADE WORLD TRADE ORGANIZATION WTO ZERO TARIFF ZERO TARIFFS
Online Access:	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216211610 http://hdl.handle.net/10986/3689

id	okr-10986-3689
recordtype	oai_dc
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	ACCOUNTING ADMINISTRATION OF JUSTICE AGRICULTURE APPAREL APPLIED TARIFF AVERAGE TARIFF BOND BUDGET CONSTRAINT CAPACITY CONSTRAINTS CAPITAL GOODS CHECKS CLASSICAL ECONOMICS COLLECTED TARIFF COLLECTED TARIFFS CONSUMER GOODS CONSUMER PRICES CONSUMERS COST OF COLLECTION CUSTOMS CUSTOMS ADMINISTRATION CUSTOMS AUTHORITIES CUSTOMS UNIONS DEFAULT CASE DEMAND ELASTICITIES DEMAND ELASTICITY DEVELOPED COUNTRIES DEVELOPING COUNTRIES DEVELOPMENT BANK DEVELOPMENT ECONOMICS DEVELOPMENT POLICY DOMESTIC CONSUMPTION DOMESTIC INDUSTRIES DOMESTIC PRICE DOMESTIC PRODUCERS DOMESTIC PRODUCTION DOMESTIC SALES DOMESTIC TAX SYSTEM DOMESTIC TAXES ECONOMETRICS ECONOMIC POLICIES ECONOMIC POLICY ECONOMIC THEORY ECONOMIC WELFARE ELASTICITY OF SUBSTITUTION ELIMINATION OF TARIFFS EQUIPMENT EXCHANGE RATES EXCISE DUTIES EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT CLAUSE EXPORT PROMOTION EXPORT TAXES EXPORTER EXPORTERS EXPORTS EXTERNALITIES FINAL GOODS FISCAL DEFICIT FISCAL POLICY FOREIGN EXCHANGE FOREIGN PRODUCTS FOREIGN TRADE FREE TRADE FREE TRADE AGREEMENT FREE TRADE AREA FREE TRADE AREAS FREE TRADE ZONE GDP GDP PER CAPITA GENERAL AGREEMENT ON TARIFFS GENERAL EQUILIBRIUM GENERAL EQUILIBRIUM ANALYSIS GNP GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT REVENUE GOVERNMENT REVENUES GROSS DOMESTIC PRODUCT HIGH TARIFFS IMPACT OF TRADE IMPACT OF TRADE LIBERALIZATION IMPORT DATA IMPORT DUTIES IMPORT DUTY IMPORT FIGURES IMPORT LICENSING IMPORT SUBSTITUTION IMPORT TARIFFS IMPORT VALUE IMPORTS INCOME LEVELS INCOME TAX INCOME TAXES INFLATION INSTITUTIONAL CAPACITY INSURANCE INTEREST BURDEN INTERMEDIATE GOODS INTERNATIONAL BANK INTERNATIONAL ECONOMICS INTERNATIONAL ORGANIZATIONS INTERNATIONAL STANDARD INTERNATIONAL TRADE LDCS LEVEL OF PROTECTION LEVY LIBERALIZATION OF TRADE LOCAL MARKET LOSS OF REVENUE LOSS OF TARIFF REVENUE LOW TARIFFS MARGINAL REVENUE MARGINAL VALUE MONETARY FUND MOST FAVORED NATION MULTILATERAL REFORMS NATIONAL INCOME NATURAL RESOURCES OPEN ECONOMIES OPEN ECONOMY OPENNESS PER CAPITA INCOME PERSONAL INCOME POLICY RESPONSES POLITICAL ECONOMY PREFERENTIAL RATES PREFERENTIAL TARIFF PREFERENTIAL TARIFF RATE PRICE CHANGE PRICE CHANGES PRICE EFFECTS PRICE ELASTICITY PRICE OF IMPORTS PRODUCTION EFFICIENCY PRODUCTION FUNCTIONS PROTECTIONIST PROTECTIONIST BIAS PUBLIC FINANCE REGIONAL TRADE RETURNS TARIFF ELIMINATION TARIFF EXEMPTIONS TARIFF INCREASES TARIFF LEVELS TARIFF LINES TARIFF RATE TARIFF RATES TARIFF REDUCTION TARIFF REFORM TARIFF REVENUE TARIFF REVENUES TARIFF STRUCTURE TAX TAX COLLECTION TAX CREDIT TAX POLICY TAX RATES TAX REGIME TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TOTAL REVENUE TRADE ADJUSTMENT TRADE AGREEMENTS TRADE BLOCS TRADE DISTORTIONS TRADE LIBERALIZATION TRADE MORE TRADE NEGOTIATIONS TRADE POLICY TRADE POLICY REFORM TRADE POLICY REFORMS TRADE PRACTICES TRADE PROTECTION TRADE REFORM TRADE REFORMS TRADE TAX TRADE TAXES TRADE VALUE TRADING TRADING PARTNERS TRANSACTION TRANSITION COUNTRIES UTILITY FUNCTION VALUATION VALUE ADDED VALUE OF IMPORTS VALUE OF OUTPUT WEALTH WELFARE GAINS WITHHOLDING TAXES WORLD PRICE WORLD TRADE WORLD TRADE ORGANIZATION WTO ZERO TARIFF ZERO TARIFFS
spellingShingle	ACCOUNTING ADMINISTRATION OF JUSTICE AGRICULTURE APPAREL APPLIED TARIFF AVERAGE TARIFF BOND BUDGET CONSTRAINT CAPACITY CONSTRAINTS CAPITAL GOODS CHECKS CLASSICAL ECONOMICS COLLECTED TARIFF COLLECTED TARIFFS CONSUMER GOODS CONSUMER PRICES CONSUMERS COST OF COLLECTION CUSTOMS CUSTOMS ADMINISTRATION CUSTOMS AUTHORITIES CUSTOMS UNIONS DEFAULT CASE DEMAND ELASTICITIES DEMAND ELASTICITY DEVELOPED COUNTRIES DEVELOPING COUNTRIES DEVELOPMENT BANK DEVELOPMENT ECONOMICS DEVELOPMENT POLICY DOMESTIC CONSUMPTION DOMESTIC INDUSTRIES DOMESTIC PRICE DOMESTIC PRODUCERS DOMESTIC PRODUCTION DOMESTIC SALES DOMESTIC TAX SYSTEM DOMESTIC TAXES ECONOMETRICS ECONOMIC POLICIES ECONOMIC POLICY ECONOMIC THEORY ECONOMIC WELFARE ELASTICITY OF SUBSTITUTION ELIMINATION OF TARIFFS EQUIPMENT EXCHANGE RATES EXCISE DUTIES EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT CLAUSE EXPORT PROMOTION EXPORT TAXES EXPORTER EXPORTERS EXPORTS EXTERNALITIES FINAL GOODS FISCAL DEFICIT FISCAL POLICY FOREIGN EXCHANGE FOREIGN PRODUCTS FOREIGN TRADE FREE TRADE FREE TRADE AGREEMENT FREE TRADE AREA FREE TRADE AREAS FREE TRADE ZONE GDP GDP PER CAPITA GENERAL AGREEMENT ON TARIFFS GENERAL EQUILIBRIUM GENERAL EQUILIBRIUM ANALYSIS GNP GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT REVENUE GOVERNMENT REVENUES GROSS DOMESTIC PRODUCT HIGH TARIFFS IMPACT OF TRADE IMPACT OF TRADE LIBERALIZATION IMPORT DATA IMPORT DUTIES IMPORT DUTY IMPORT FIGURES IMPORT LICENSING IMPORT SUBSTITUTION IMPORT TARIFFS IMPORT VALUE IMPORTS INCOME LEVELS INCOME TAX INCOME TAXES INFLATION INSTITUTIONAL CAPACITY INSURANCE INTEREST BURDEN INTERMEDIATE GOODS INTERNATIONAL BANK INTERNATIONAL ECONOMICS INTERNATIONAL ORGANIZATIONS INTERNATIONAL STANDARD INTERNATIONAL TRADE LDCS LEVEL OF PROTECTION LEVY LIBERALIZATION OF TRADE LOCAL MARKET LOSS OF REVENUE LOSS OF TARIFF REVENUE LOW TARIFFS MARGINAL REVENUE MARGINAL VALUE MONETARY FUND MOST FAVORED NATION MULTILATERAL REFORMS NATIONAL INCOME NATURAL RESOURCES OPEN ECONOMIES OPEN ECONOMY OPENNESS PER CAPITA INCOME PERSONAL INCOME POLICY RESPONSES POLITICAL ECONOMY PREFERENTIAL RATES PREFERENTIAL TARIFF PREFERENTIAL TARIFF RATE PRICE CHANGE PRICE CHANGES PRICE EFFECTS PRICE ELASTICITY PRICE OF IMPORTS PRODUCTION EFFICIENCY PRODUCTION FUNCTIONS PROTECTIONIST PROTECTIONIST BIAS PUBLIC FINANCE REGIONAL TRADE RETURNS TARIFF ELIMINATION TARIFF EXEMPTIONS TARIFF INCREASES TARIFF LEVELS TARIFF LINES TARIFF RATE TARIFF RATES TARIFF REDUCTION TARIFF REFORM TARIFF REVENUE TARIFF REVENUES TARIFF STRUCTURE TAX TAX COLLECTION TAX CREDIT TAX POLICY TAX RATES TAX REGIME TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TOTAL REVENUE TRADE ADJUSTMENT TRADE AGREEMENTS TRADE BLOCS TRADE DISTORTIONS TRADE LIBERALIZATION TRADE MORE TRADE NEGOTIATIONS TRADE POLICY TRADE POLICY REFORM TRADE POLICY REFORMS TRADE PRACTICES TRADE PROTECTION TRADE REFORM TRADE REFORMS TRADE TAX TRADE TAXES TRADE VALUE TRADING TRADING PARTNERS TRANSACTION TRANSITION COUNTRIES UTILITY FUNCTION VALUATION VALUE ADDED VALUE OF IMPORTS VALUE OF OUTPUT WEALTH WELFARE GAINS WITHHOLDING TAXES WORLD PRICE WORLD TRADE WORLD TRADE ORGANIZATION WTO ZERO TARIFF ZERO TARIFFS Wagle, Swarnim Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped?
geographic_facet	The World Region The World Region
relation	Policy Research working paper ; no. WPS 5919
description	A revenue-neutral switch from trade taxes to domestic consumption taxes is fraught with implementation challenges in countries with a large informal sector. It is shown for a sample of low-income countries over 25 years that they have had a mixed record of offsetting reductions in trade tax revenue. The paper then analyzes the specific case of Nepal, using a unique data set compiled from unpublished customs records of imports, tariffs and all other taxes levied at the border. It estimates changes to revenue and domestic production associated with two sets of reforms: i) proportional tariff cuts coordinated with a strictly enforced value-added tax; and ii) proposed tariff cuts under a regional free trade agreement. It is shown that a revenue-neutral tax reform is conditional on the effectiveness with which domestic taxes are enforced. Furthermore, loss of revenue as a result of intra-regional free trade can be minimized through judicious use of Sensitive Lists that still cover substantially all the trade as required by Article XXIV of the GATT.
format	Publications & Research :: Policy Research Working Paper
author	Wagle, Swarnim
author_facet	Wagle, Swarnim
author_sort	Wagle, Swarnim
title	Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped?
title_short	Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped?
title_full	Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped?
title_fullStr	Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped?
title_full_unstemmed	Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped?
title_sort	coordinating tax reforms in the poorest countries : can lost tariffs be recouped?
publishDate	2012
url	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216211610 http://hdl.handle.net/10986/3689
_version_	1764387826581897216
spelling	okr-10986-36892021-04-23T14:02:12Z Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped? Wagle, Swarnim ACCOUNTING ADMINISTRATION OF JUSTICE AGRICULTURE APPAREL APPLIED TARIFF AVERAGE TARIFF BOND BUDGET CONSTRAINT CAPACITY CONSTRAINTS CAPITAL GOODS CHECKS CLASSICAL ECONOMICS COLLECTED TARIFF COLLECTED TARIFFS CONSUMER GOODS CONSUMER PRICES CONSUMERS COST OF COLLECTION CUSTOMS CUSTOMS ADMINISTRATION CUSTOMS AUTHORITIES CUSTOMS UNIONS DEFAULT CASE DEMAND ELASTICITIES DEMAND ELASTICITY DEVELOPED COUNTRIES DEVELOPING COUNTRIES DEVELOPMENT BANK DEVELOPMENT ECONOMICS DEVELOPMENT POLICY DOMESTIC CONSUMPTION DOMESTIC INDUSTRIES DOMESTIC PRICE DOMESTIC PRODUCERS DOMESTIC PRODUCTION DOMESTIC SALES DOMESTIC TAX SYSTEM DOMESTIC TAXES ECONOMETRICS ECONOMIC POLICIES ECONOMIC POLICY ECONOMIC THEORY ECONOMIC WELFARE ELASTICITY OF SUBSTITUTION ELIMINATION OF TARIFFS EQUIPMENT EXCHANGE RATES EXCISE DUTIES EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT CLAUSE EXPORT PROMOTION EXPORT TAXES EXPORTER EXPORTERS EXPORTS EXTERNALITIES FINAL GOODS FISCAL DEFICIT FISCAL POLICY FOREIGN EXCHANGE FOREIGN PRODUCTS FOREIGN TRADE FREE TRADE FREE TRADE AGREEMENT FREE TRADE AREA FREE TRADE AREAS FREE TRADE ZONE GDP GDP PER CAPITA GENERAL AGREEMENT ON TARIFFS GENERAL EQUILIBRIUM GENERAL EQUILIBRIUM ANALYSIS GNP GOVERNMENT EXPENDITURES GOVERNMENT FINANCE GOVERNMENT REVENUE GOVERNMENT REVENUES GROSS DOMESTIC PRODUCT HIGH TARIFFS IMPACT OF TRADE IMPACT OF TRADE LIBERALIZATION IMPORT DATA IMPORT DUTIES IMPORT DUTY IMPORT FIGURES IMPORT LICENSING IMPORT SUBSTITUTION IMPORT TARIFFS IMPORT VALUE IMPORTS INCOME LEVELS INCOME TAX INCOME TAXES INFLATION INSTITUTIONAL CAPACITY INSURANCE INTEREST BURDEN INTERMEDIATE GOODS INTERNATIONAL BANK INTERNATIONAL ECONOMICS INTERNATIONAL ORGANIZATIONS INTERNATIONAL STANDARD INTERNATIONAL TRADE LDCS LEVEL OF PROTECTION LEVY LIBERALIZATION OF TRADE LOCAL MARKET LOSS OF REVENUE LOSS OF TARIFF REVENUE LOW TARIFFS MARGINAL REVENUE MARGINAL VALUE MONETARY FUND MOST FAVORED NATION MULTILATERAL REFORMS NATIONAL INCOME NATURAL RESOURCES OPEN ECONOMIES OPEN ECONOMY OPENNESS PER CAPITA INCOME PERSONAL INCOME POLICY RESPONSES POLITICAL ECONOMY PREFERENTIAL RATES PREFERENTIAL TARIFF PREFERENTIAL TARIFF RATE PRICE CHANGE PRICE CHANGES PRICE EFFECTS PRICE ELASTICITY PRICE OF IMPORTS PRODUCTION EFFICIENCY PRODUCTION FUNCTIONS PROTECTIONIST PROTECTIONIST BIAS PUBLIC FINANCE REGIONAL TRADE RETURNS TARIFF ELIMINATION TARIFF EXEMPTIONS TARIFF INCREASES TARIFF LEVELS TARIFF LINES TARIFF RATE TARIFF RATES TARIFF REDUCTION TARIFF REFORM TARIFF REVENUE TARIFF REVENUES TARIFF STRUCTURE TAX TAX COLLECTION TAX CREDIT TAX POLICY TAX RATES TAX REGIME TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TOTAL REVENUE TRADE ADJUSTMENT TRADE AGREEMENTS TRADE BLOCS TRADE DISTORTIONS TRADE LIBERALIZATION TRADE MORE TRADE NEGOTIATIONS TRADE POLICY TRADE POLICY REFORM TRADE POLICY REFORMS TRADE PRACTICES TRADE PROTECTION TRADE REFORM TRADE REFORMS TRADE TAX TRADE TAXES TRADE VALUE TRADING TRADING PARTNERS TRANSACTION TRANSITION COUNTRIES UTILITY FUNCTION VALUATION VALUE ADDED VALUE OF IMPORTS VALUE OF OUTPUT WEALTH WELFARE GAINS WITHHOLDING TAXES WORLD PRICE WORLD TRADE WORLD TRADE ORGANIZATION WTO ZERO TARIFF ZERO TARIFFS A revenue-neutral switch from trade taxes to domestic consumption taxes is fraught with implementation challenges in countries with a large informal sector. It is shown for a sample of low-income countries over 25 years that they have had a mixed record of offsetting reductions in trade tax revenue. The paper then analyzes the specific case of Nepal, using a unique data set compiled from unpublished customs records of imports, tariffs and all other taxes levied at the border. It estimates changes to revenue and domestic production associated with two sets of reforms: i) proportional tariff cuts coordinated with a strictly enforced value-added tax; and ii) proposed tariff cuts under a regional free trade agreement. It is shown that a revenue-neutral tax reform is conditional on the effectiveness with which domestic taxes are enforced. Furthermore, loss of revenue as a result of intra-regional free trade can be minimized through judicious use of Sensitive Lists that still cover substantially all the trade as required by Article XXIV of the GATT. 2012-03-19T18:06:53Z 2012-03-19T18:06:53Z 2011-12-01 http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216211610 http://hdl.handle.net/10986/3689 English Policy Research working paper ; no. WPS 5919 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Publications & Research :: Policy Research Working Paper The World Region The World Region

Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs be Recouped?

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