Reforming External Tariffs in Central and Western African Countries
January 1, 2006
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Summary
This paper examines the reform of the external tariff initiated by the CEMAC and the WAEMU that is aimed at reinforcing their economic integration. Overall, there is broad compliance with the streamlined and moderate rates, but with significant deviations from the harmonized paths in several countries. WAMZ countries, except Ghana, need to undertake major reforms in order to align their external tariff structures with that of the WAEMU as planned for 2007. To promote full compliance with the harmonized external tariff policies, the paper suggests, measures need to be taken, including the creation of financial incentives, at the regional and country levels.
Subject: Duties, Imports, International trade, Revenue administration, Tariffs, Tax harmonization, Taxes
Keywords: CEMAC, CEMAC country, CEMAC model, Central Africa, customs duty, Duties, Harmonization, import tariff structure, Import tariffs, Imports, Tariffs, tax competition, Tax harmonization, Tax policy, WAEMU, WAEMU country, WAEMU tariff reform, WAEMU tax reform, WAMZ, West Africa, WP
Pages:
31
Volume:
2006
DOI:
Issue:
012
Series:
Working Paper No. 2006/012
Stock No:
WPIEA2006012
ISBN:
9781451862720
ISSN:
1018-5941
