@article{Kowalski:331362,
      recid = {331362},
      author = {Kowalski, Przemyslaw},
      title = {Impact of Changes in Tariffs on Developing Countries'  Government Revenue},
      address = {2005},
      pages = {95},
      year = {2005},
      note = {Presented at the 8th Annual Conference on Global Economic  Analysis, Lübeck, Germany},
      abstract = {This paper addresses tariff revenue concerns that some  countries have been expressing in the context of the  current multilateral trade negotiations under the Doha  Development Agenda. This paper: discusses methodological  issues associated with estimating revenue impacts; provides  impact estimates for a sample of developing countries;  links the differences in impacts to cross-country  differences in existing tariff regimes as well as  properties of formulas for tariff cuts; and, discusses  efficient tax replacement policies and past experiences.  Additionally, the paper presents results of a simulation of  the welfare effects of reducing tariffs and simultaneously  replacing lost tariff revenues with revenues from  consumption tax. It concludes with some policy  implications.},
      url = {http://ageconsearch.umn.edu/record/331362},
}