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Fiscal Dependence on Trade Taxes and Economic Development: Some New Evidence

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  • Gemmell, Norman

Abstract

This paper investigates the association between a country's share of trade taxes in total tax revenue, its development level, and 'openness to international trade.' It argues that the appropriate way to model these associations is by a continuous logistic function rather than by a series of (log) linear segments. Results from an extensive data set support the proposed logistic form and confirm that real income and trade openness elasticities may be low both at relatively low and at relatively high income levels. EC membership is also shown to have an important effect on members' trade tax shares. Copyright 1993 by Scottish Economic Society.

Suggested Citation

  • Gemmell, Norman, 1993. "Fiscal Dependence on Trade Taxes and Economic Development: Some New Evidence," Scottish Journal of Political Economy, Scottish Economic Society, vol. 40(1), pages 56-68, February.
    • Handle: RePEc:bla:scotjp:v:40:y:1993:i:1:p:56-68
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    Cited by:

    1. William Lyakurwa, 1993. "The Fiscal Impact of Trade Reforms in Tanzania in the 1980s," The World Economy, Wiley Blackwell, vol. 16(5), pages 621-638, September.
    2. Christopher S. Adam & Stephen O'Connell, 1997. "Aid, taxation and development: analytical perspectives on aid effectiveness in sub-Saharan Africa," CSAE Working Paper Series 1997-05, Centre for the Study of African Economies, University of Oxford.

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