The Fiscal Implications of Trade Liberalization in Transition Countries

  • Vito Tanzi
  • Adrienne Cheasty
  • Kristina Kostial


Trade liberalization has rightly been a central component in strategies for development. Tanzi 1989, Tanzi 1991 has highlighted the costs of trade restrictions, whether tariffs or quotas. The rapid push toward trade liberalization in transition countries may nonetheless not have been unambiguously positive because it is likely to have been costly in terms of lost tax revenue. This is especially true of the countries of the former Soviet Union (FSU). The revenue problem, and its policy implications, are the topic of this chapter.


Trade Liberalization Former Soviet Union Transition Country Import Duty Trade Taxis 


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Copyright information

© Kluwer Academic Publishers 1999

Authors and Affiliations

  • Vito Tanzi
    • 1
  • Adrienne Cheasty
    • 1
  • Kristina Kostial
    • 1
  1. 1.Fiscal Affairs DepartmentInternational Monetary FundUSA

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