Trade Taxes as Sources of Government Revenue

W. Max Corden

in Trade Policy and Economic Welfare

Second edition

Published in print February 1997 | ISBN: 9780198775348
Published online November 2003 | e-ISBN: 9780191715471 | DOI:
 Trade Taxes as Sources of Government Revenue

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Discusses the fiscal effects of trade taxes, how trade taxes fit into the theory of optimum taxation, the role of collection costs, and the reasons why revenue from trade taxes generally declines relative to other taxes in the process of development.

Keywords: collection costs; optimum taxation; trade taxes

Chapter.  7329 words.  Illustrated.

Subjects: International Economics

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