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Revenue-increasing and welfare-enhancing reform of taxes on exports |
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| Institution: | 1. Economics and Trade Department, Dalian Maritime University, Dalian, China;2. Graduate School of Economics, Chonnam National University, Gwangju, Republic of Korea;3. Institute of Social Science, The University of Tokyo, Tokyo, Japan;1. Graduate School of Economics, Chonnam National University, South Korea;2. Wenlan School of Business, Zhongnan University of Economics and Law, China;1. Zachry Department of Civil Engineering, Texas A&M University, USA;2. Department of Civil Engineering, Federal University of Pernambuco, Recife, Brazil;3. PETROBRAS – Petróleo Brasileiro S.A., Brazil |
| Abstract: | The loss of revenue from a reduction in export taxes has been a concern for trade policy reform in many developing countries. We discuss a strategy for selective reform of taxes on exports that enhances welfare and increases revenue. The strategy involves a reduction in the export tax on a given commodity with an offsetting increase in production tax to keep the producer price unchanged. This strategy is especially promising for exportables with a net subsidy on domestic consumption due to high export taxes and low consumption taxes. |
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