01725cas a2200241 a 4500 AALejournalIMF005141 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451870091 1018-5941 BD-DhAAL BD-DhAAL Hallaert, Jean-Jacques. How does a domestic tax reform affect protection against imports? : The case of the Republic of Madagascar / Jean-Jacques Hallaert. Washington, D.C. : International Monetary Fund, 2008. 1 online resource (20 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students In 2008, Madagascar reformed its domestic tax system. Because the excise duties and VAT regimes were reformed, the taxation of imports has changed. This paper quantifies how the reform changes the protection against imports and the fiscal revenues from taxation of imports. It shows that, even if the reform has only a limited impact on the average rate of protection, it substantially alters the structure of protection across goods. Moreover, because the reform further increases the already high rate of taxation of imports, it will also boost revenue from taxes on imports and reduce the fiscal losses from the SADC FTA. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2008/151 Full text available on IMF http://elibrary.imf.org/view/journals/001/2008/151/001.2008.issue-151-en.xml IMF e-Library