Public Information Notice: IMF Executive Board Reviews Fund's Work on International Trade April 11, 2005

Review of Fund Work on Trade
February 7, 2005

Trade Conditionality Under Fund-Supported Programs, 1990-2004
(Background Paper to the Review of Fund Work on Trade)
February 14, 2005

Review of the IMF's Trade Restrictiveness Index
(Background Paper to the Review of Fund Work on Trade)
February 14, 2005




Dealing with the Revenue Consequences of Trade Reform
(Background Paper for Review of Fund Work on Trade)
Prepared by the Fiscal Affairs Department
February 15, 2005

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Contents


  1. Introduction

  2. Background: Trade Taxes as a Source of Revenue

  3. Issues

    1. Links Between Trade Liberalization and Tax Revenue
    2. Strategies to Offset Revenue Shortfall from Trade Tax Losses

  4. Country Experiences

  5. Case Studies

  6. Conclusions

References

Boxes

  1. Data: Differences Between GFS Data and the TPD Dataset

Tables

  1. Distribution of Low- and Middle-Income Countries by Change in Trade Tax Revenue and Collected Rate (early 1980s to late 1990s)
  2. Frequency Ratios of NTBs in Developing Countries, 1989-98
  3. Distribution of Countries by Changes in Collected Tariff Rate, Trade Tax Revenues and Total Tax Revenue (early 1980s to late 1990s)
  4. Case Study Countries: Changes in Collected Tariff Rate, Revenue Components and Government Balance

Figures

  1. Trends in Trade Tax and Total Tax Revenues by Income Group
  2. Trends in Trade Tax and Total Tax Revenues by Region
  3. Collected Tariff Rates by Income Group
  4. Collected Tariff Rates by Region
  5. Changes in Total Tax and Trade Tax Revenues (Early 1980s to Late 1990s), for Low-Income Countries in which Total Tax Revenue Declined
  6. Changes in Total Tax and Trade Tax Revenues (Early 1980s to Late 1990s), for Low-Income Countries in which Total Tax Revenue Increased
  7. Changes in Total Tax and Trade Tax Revenues (Early 1980s to Late 1990s), for Middle-Income Countries in which Total Tax Revenue Declined
  8. Changes in Total Tax and Trade Tax Revenue (early 1980s to late 1990s), for Middle-Income Countries in which Total Tax Revenue Increased

Appendices

  1. Trade Reform and tax Revenues: Main Findings of Selected Empirical Studies
  2. Changes in Trade Taxes and Revenue Recovery (early 1980s to late 1990s)
  3. Case Studies: Summary of Policy Initiatives Around, Before, During, and After Trade Liberalization

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