This paper discusses the interactions between appropriate tax design and international trade, emphasizing issues for developing countries. It sets out the impacts of various taxes on trade and overall economic performance, delineating these effects into those from explicitly trade related taxes (such as tariffs), and the wider set of non trade related taxes such as income, corporate, sales and othe r taxes. It then moves on to review a number of current debates on trade and taxes; including whether developing countries should rely less on trade and taxes such as tariffs and more on broadly based taxes, such as VAT; broader tax adjustments in sales taxes, tax competition, and corporate tax impacts on trade. The conclusion offered is that trade issues impinge on tax design in many central ways.

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@inproceedings{Whalley2003RevisedDT, title={Revised Draft TAXES AND TRADE}, author={J. Whalley}, year={2003} }