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Tax Structure and Revenue Instability Under External Shocks: Some General Equilibrium Calculations for Côte D’Ivoire

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  • Christina Dawkins
  • John Whalley

Abstract

This paper presents some general equilibrium calculations for Côte d’Ivoire which explore the significance of tax structure for the relationship between external shocks and revenue instability, an issue until recently little explored in the literature, either for Côte d’Ivoire or other developing countries. Results suggest that a low‐rate broadly based value‐added tax, as advocated by the World Bank in its structural adjustment lending, may be a poor revenue stabilizer compared with existing trade‐based tax regimes in many lower‐income commodity exporting countries. With high trade taxes, the external sector is smaller, and external sector shocks generate less revenue instability under existing arrangements compared with a broadly based yield‐neutral alternative, such as a VAT.

Suggested Citation

  • Christina Dawkins & John Whalley, 1997. "Tax Structure and Revenue Instability Under External Shocks: Some General Equilibrium Calculations for Côte D’Ivoire," Review of Development Economics, Wiley Blackwell, vol. 1(1), pages 23-33, February.
    • Handle: RePEc:bla:rdevec:v:1:y:1997:i:1:p:23-33
    DOI: 10.1111/1467-9361.00003
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    Cited by:

    1. L. ALAN WINTERS & NEIL McCULLOCH & ANDREW McKAY, 2015. "Trade Liberalization and Poverty: The Evidence So Far," World Scientific Book Chapters, in: Non-Tariff Barriers, Regionalism and Poverty Essays in Applied International Trade Analysis, chapter 14, pages 271-314, World Scientific Publishing Co. Pte. Ltd..
    2. Preeya Mohan & Eric Strobl, 2021. "The impact of tropical storms on tax revenue," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(3), pages 472-489, April.
    3. Madanmohan Ghosh & John Whalley, 2002. "Are Price Controls Necessarily Bad? The Case of Vietnam," University of Western Ontario, Departmental Research Report Series 20021, University of Western Ontario, Department of Economics.

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