Date Published:
Jun 01, 1983
Staff Papers
Focus Area(s):
SP 1983-04

The present thrust of the government on realignment is to remove the protective effects arising from the indirect tax system and leave the “protecting” function to the tariff structure. The paper describes the operation of the existing indirect tax system and expounds on its protective nature. A theoretical framework is also presented where the protective effects of indirect taxes are separated from that of the tariff system.

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