Arezki, Rabah; Dama, Alou Adessé; Graziosi, Grégoire Rota - 2021
This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results … point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the short term and … no significant effect in the medium term. Liberalization also alter the tax structure tilting revenues toward indirect …