LEADER 05398oam 22010694 450 001 9910788235803321 005 20230721045615.0 010 $a1-4623-9918-5 010 $a1-4519-9939-9 010 $a1-4518-7009-4 010 $a9786612841026 010 $a1-282-84102-5 035 $a(CKB)3170000000055051 035 $a(EBL)1607910 035 $a(SSID)ssj0000944141 035 $a(PQKBManifestationID)11518475 035 $a(PQKBTitleCode)TC0000944141 035 $a(PQKBWorkID)10982535 035 $a(PQKB)11605777 035 $a(OCoLC)265842453 035 $a(MiAaPQ)EBC1607910 035 $a(IMF)WPIEE2008151 035 $a(EXLCZ)993170000000055051 100 $a20020129d2008 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aHow does a domestic tax reform affect protection against imports? The case of the Republic of Madagascar /$fJean-Jacques Hallaert 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2008. 215 $a1 online resource (22 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/151 300 $aDescription based upon print version of record. 311 $a1-4519-1462-8 320 $aIncludes bibliographical references. 327 $aContents; I. Introduction; II. The taxation of imports in Madagascar; A. Customs tariffs accounts for only 35 percent of taxation of imports; Tables; 1. Average customs tariff rate by products; Figures; 1. Import taxes as a share of total tax revenue (in percent); B. Excise duties: high targeted protection for few revenues; 2. Trade openness (in percent of GDP); C. Value Added Tax; D. A wide range of rates of taxation of imports; 3. Tariff structure and import value by customs tariff rate in 2006; III. The 2008 domestic tax reform 327 $a4. Total tax rate of imports and import value by customs tariff rate in 2006.IV. The protectionist impact of the domestic tax reform; A. The overall protectionist impact is small; B. ... but the structure of protection is significantly modified; 2. Impact of the tax reform on total tax level; 5. Structure of the total imports taxes in 2006-2008; 6. Changes in the difference of taxes on imports - taxes on domestic goods; V. What is the impact for revenue from taxes of imports?; 3. Impact of the tax reform by type of goods 327 $aA. The domestic tax reform will increase revenue from taxes on international trade .4. Changes in the structure of taxes on imports; B. ... and will reduce the fiscal cost of the SADC FTA; 5. Changes in revenues from imports taxes; 6. SADC FTA: Revenue losses on imports from South Africa; VI. Conclusion and next steps in the trade reform; References 330 3 $aIn 2008, Madagascar reformed its domestic tax system. Because the excise duties and VAT regimes were reformed, the taxation of imports has changed. This paper quantifies how the reform changes the protection against imports and the fiscal revenues from taxation of imports. It shows that, even if the reform has only a limited impact on the average rate of protection, it substantially alters the structure of protection across goods. Moreover, because the reform further increases the already high rate of taxation of imports, it will also boost revenue from taxes on imports and reduce the fiscal losses from the SADC FTA. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2008/151 606 $aImports$xTaxation$zMadagascar$xEconometric models 606 $aProtectionism$zMadagascar$xEconometric models 606 $aExports and Imports$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aTrade Policy$2imf 606 $aInternational Trade Organizations$2imf 606 $aTrade: General$2imf 606 $aPublic finance & taxation$2imf 606 $aInternational economics$2imf 606 $aExcise taxes$2imf 606 $aImports$2imf 606 $aTariffs$2imf 606 $aExcises$2imf 606 $aValue-added tax$2imf 606 $aValuation, origin and classification$2imf 606 $aTariff$2imf 606 $aExcise tax$2imf 606 $aSpendings tax$2imf 606 $aCustoms appraisal$2imf 607 $aMadagascar, Republic of$2imf 615 0$aImports$xTaxation$xEconometric models. 615 0$aProtectionism$xEconometric models. 615 7$aExports and Imports 615 7$aPublic Finance 615 7$aTaxation 615 7$aBusiness Taxes and Subsidies 615 7$aTrade Policy 615 7$aInternational Trade Organizations 615 7$aTrade: General 615 7$aPublic finance & taxation 615 7$aInternational economics 615 7$aExcise taxes 615 7$aImports 615 7$aTariffs 615 7$aExcises 615 7$aValue-added tax 615 7$aValuation, origin and classification 615 7$aTariff 615 7$aExcise tax 615 7$aSpendings tax 615 7$aCustoms appraisal 676 $a382.5015195 700 $aHallaert$b Jean-Jacques$01485194 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788235803321 996 $aHow does a domestic tax reform affect protection against imports? The case of the Republic of Madagascar$93704187 997 $aUNINA