Multilateral Trade Liberalization and Trade Tax versus Non-Trade Tax Revenue

IF 0.7 4区 经济学 Q3 ECONOMICS REVUE D ECONOMIE POLITIQUE Pub Date : 2020-07-10 DOI:10.3917/REDP.303.0373
S. Gnangnon
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引用次数: 1

Abstract

EnglishThis article examines how multilateral trade liberalization (not domestic trade policy liberalization as widely investigated in the relevant literature) influences the extent of tax revenue diversification. The latter is proxied by the ratio of trade tax revenue to non-trade tax revenue. The analysis primarily uses the fixed effects estimator and covers an unbalanced panel comprising 145 countries, over the period 1995-2015. Results show that multilateral trade liberalization increases the extent of tax revenue diversification, i.e., it reduces the ratio of trade tax revenue to non-trade tax revenue. Furthermore, less advanced economies benefit more than relatively advanced countries of the tax revenue diversification impact of multilateral trade liberalization. Additionally, countries that are highly dependent on the agricultural sector (for example, poor countries or low-income countries) experience a higher positive effect of multilateral trade liberalization on tax revenue diversification than countries with a higher share of value added in the non-agriculture sector in total output. These results, therefore, call for further reduction of world trade barriers, in particular through greater cooperation among Members of the World Trade Organization (WTO) to promote multilateral trade liberalization. francaisCet article examine l’impact de la liberalisation commerciale multilaterale (et non de la liberalisation commerciale nationale, largement exploree dans la litterature) sur l’ampleur de la diversification des recettes fiscales. Cette derniere est approximee par le ratio des recettes fiscales commerciales sur le ratio des recettes fiscales non-commerciales. L’analyse utilise principalement l’estimateur des effets fixes, sur un panel desequilibre de 145 pays, couvrant la periode 1995-2015. Les resultats montrent que la liberalisation commerciale multilaterale promeut la diversification des recettes fiscales, c’est-a-dire, qu’elle reduit le ratio des recettes fiscales commerciales aux recettes fiscales non-commerciales. En outre, les pays les moins avances beneficient plus que les pays relativement plus avances de cet impact positif de la liberalisation commerciale multilaterale sur l’ampleur de la diversification des recettes fiscales. Par ailleurs, les pays fortement dependant du secteur agricole enregistrent un effet plus important de la liberalisation commerciale multilaterale sur la diversification des recettes fiscales que les pays dont les economies sont moins dependantes du secteur agricole. Ces resultats suggerent donc qu’une reduction plus importante des barrieres commerciales a l’echelle mondiale, notamment a travers une plus grande cooperation entre les Membres de l’OMC pour promouvoir la liberalisation commerciale multilaterale, contribuerait a renforcer la diversification des recettes fiscales.
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多边贸易自由化和贸易税收与非贸易税收
本文考察了多边贸易自由化(而不是相关文献中广泛研究的国内贸易政策自由化)如何影响税收多样化的程度。后者由贸易税收收入与非贸易税收收入的比率来表示。该分析主要使用固定效应估计器,涵盖了1995年至2015年期间由145个国家组成的不平衡小组。结果表明,多边贸易自由化增加了税收多元化的程度,即降低了贸易税收收入与非贸易税收收入的比例。此外,欠发达经济体比相对发达国家更能受益于多边贸易自由化带来的税收多元化影响。此外,高度依赖农业部门的国家(例如贫穷国家或低收入国家)比非农业部门增加值在总产出中所占份额较高的国家在多边贸易自由化对税收多样化的积极影响更大。因此,这些结果要求进一步减少世界贸易壁垒,特别是通过世界贸易组织(贸易组织)成员之间更大的合作来促进多边贸易自由化。法国的这篇文章考察了多边商业自由化的影响(而非国家商业自由化的影响,大规模的探索和文献的影响)和财政多元化的影响。商业和非商业部门之间的比率大致等于商业和非商业部门之间的比率。我分析利用原理和估计的影响修复,确定面板不平衡的145支付,符合1995年至2015年期间。其结果是:贸易自由化、商业自由化、多边促进、私人财政多样化、经济、商业、私人财政、非商业的比率。总而言之,低支付低移动先进,受益加上低支付关系加上先进,影响积极,自由化,商业,多边,多元化,税收,财政。为,les支付fortement依赖du secteur enregistrent联合国effet +银行重要de la自由化commerciale multilaterale苏尔la多样化des recettes财政,les支付不经济是减去法国农业依赖du secteur银行。这些结果表明,多边贸易壁垒的减少和重要贸易壁垒的增加,以及多边贸易壁垒的减少和重要贸易壁垒的增加,都将促进多边贸易自由化,促进财政多样化。
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0.80
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27
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