IDEAS home Printed from https://ideas.repec.org/p/imf/imftnm/2016-003.html
   My bibliography  Save this paper

Is the WTO a World Tax Organization?: A Primer for WTO Rules for Policy Makers

Author

Listed:
  • Michael Daly

Abstract

This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.

Suggested Citation

  • Michael Daly, 2016. "Is the WTO a World Tax Organization?: A Primer for WTO Rules for Policy Makers," IMF Technical Notes and Manuals 2016/003, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2016/003
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=43822
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Woodgate, Ryan, 2021. "Multinational corporations and commercialised states: Can state aid serve as the basis for an FDI-driven growth strategy?," IPE Working Papers 161/2021, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    2. Lijun Zhao & Angelina Karaivanova & Pengfei Zhang, 2021. "The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project," World, MDPI, vol. 2(2), pages 1-28, May.
    3. Morgane Larnder-Besner & Julien Tremblay-Gravel & Allison Christians, 2020. "Funding Pandemic Prevention: Proposal for a Meat and Wild Animal Tax," Sustainability, MDPI, vol. 12(21), pages 1-12, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imftnm:2016/003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.