Fiscal dependence on trade taxes and trade policy reform
研究了结构调整贷款对财政的影响，通过五个国家的经验发现贸易自由化不一定导致财政增收或减收，结果取决于初始条件和改革方案。
The article focuses on fiscal implications of Structural Adjustment Loans (SALs), from an a priori standpoint and by reference to the experience of five countries. Three of these countries have had revenue enhancement after trade policy reforms, and the other two cases experienced revenue depletion. The central point which emerges from the study is that it is not clear that trade liberalisation leads to fiscal enhancement or fiscal depletion. Both a priori the orising and country analyses demonstrate that a range of outcomes is possible depending upon initial conditions and the components of any reform package.