01652cas a2200241 a 4500 AALejournalIMF007747 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451974935 1018-5941 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Dimensions of Trade Policy. Washington, D.C. : International Monetary Fund, 1988. 1 online resource (36 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 This paper assembles findings on the use of trade taxes, examines the main contributing factors, and reviews the fiscal aspects of trade policy as they relate to both efficiency and macroeconomic stabilization. It demonstrates why trade taxes would generally not be part of an optimal tax package, and describes the conditions under which they could be used and what their structure would be. The paper also reviews the channels of the effects of trade taxes under fixed and flexible exchange rates, and concludes that the distortions and welfare loss that they create put them at a disadvantage vis-a-vis other fiscal and exchange rate policies. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1988/043 Full text available on IMF http://elibrary.imf.org/view/journals/001/1988/043/001.1988.issue-043-en.xml IMF e-Library