Tax Reform, Trade Openness and Export Product Diversification in Developing Countries

Author:

Gnangnon Sèna Kimm1

Affiliation:

1. World Trade Organization, Rue de Lausanne 154, Geneva 21, CH-1211, Switzerland

Abstract

Abstract This article considers the effect of tax reform on export product diversification in developing countries, including through the trade openness channel. Tax reform involves the convergence of a developing country's tax structure towards the tax structure of developed countries. The analysis uses a sample of 112 developing countries over the period 1980–2014 and shows that tax reform exerts a positive effect on export product diversification, with least developed countries enjoying a higher positive effect than other countries in the full sample. Furthermore, the higher the degree of trade openness, the greater is the magnitude of the positive effect of tax reform on export product diversification. These outcomes have important policy implications. (JEL codes: H20, O11, O14).

Publisher

Oxford University Press (OUP)

Subject

Economics and Econometrics,Geography, Planning and Development

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