TY - BOOK ID - 84541949 TI - Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa AU - Agbeyegbe, Terence. AU - Stotsky, Janet. AU - WoldeMariam, Asegedech. PY - 2004 SN - 146234884X 1452788537 1282106554 9786613799906 1451904347 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Foreign exchange rates KW - Taxation KW - Duties KW - Fee system (Taxation) KW - Tax policy KW - Tax reform KW - Taxation, Incidence of KW - Taxes KW - Finance, Public KW - Revenue KW - Exchange rates KW - Fixed exchange rates KW - Flexible exchange rates KW - Floating exchange rates KW - Fluctuating exchange rates KW - Foreign exchange KW - Rates of exchange KW - Rates KW - Africa, Sub-Saharan KW - Africa, Black KW - Africa, Subsaharan KW - Africa, Tropical KW - Africa South of the Sahara KW - Black Africa KW - Sub-Sahara Africa KW - Sub-Saharan Africa KW - Subsahara Africa KW - Subsaharan Africa KW - Tropical Africa KW - Commercial policy. KW - Exports and Imports KW - Public Finance KW - International Economics KW - International Fiscal Issues KW - International Public Goods KW - Development Planning and Policy: Trade Policy KW - Factor Movement KW - Foreign Exchange Policy KW - Trade Policy KW - International Trade Organizations KW - Taxation, Subsidies, and Revenue: General KW - Business Taxes and Subsidies KW - Public finance & taxation KW - International trade & commerce KW - International economics KW - Revenue administration KW - Trade facilitation KW - Trade liberalization KW - Taxes on trade KW - Consumption taxes KW - Customs administration KW - Commercial policy KW - Spendings tax UR - https://www.unicat.be/uniCat?func=search&query=sysid:84541949 AB - Empirical evidence on the relationship between trade liberalization, exchange rates, and tax revenue is mixed. This paper examines these linkages anew. Using a panel of 22 countries in Sub-Saharan Africa, over 1980-1996, we perform Generalized Method of Moment regressions to test this relationship. We find evidence that the relationship between trade liberalization and tax revenue is sensitive to the measure used to proxy trade liberalization, but that, in general, trade liberalization is not strongly linked to aggregate tax revenue or its components-though with one measure, it is linked to higher income tax revenue. Currency appreciation and higher inflation show some linkage to lower tax revenues or its components. These results show some partial consistency with previous findings, and support the notion that trade liberalization accompanied by appropriate macroeconomic policies can be undertaken in a way that preserves overall revenue yield. ER -