Tax policy for small open developing economies

Author(s): Worrell, DeLisle (1987)

Created 24 Jul, 1987
Categories Working Papers
Views: 2132
This paper suggests the design of tax policy which addresses long and short term objectives simultaneously. The analysis exploits the different reactions of the tradable and nontradable sectors to policy stimuli. Its point of departure is the export-oriented nature of growth in small countries. Guidelines are suggested for the desirable mix of income, trade and consumption taxes. (Previous title: Collection of unpublished research papers)

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