Tariff reform for trade liberalization must be seen as part of a broader program of tax reform. Custom duties on imports should be geared chiefly to protection.

We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1

This volume spotlights some of the most important economic issues confronting today's emerging developing countries. The topics studied in the book include the

This paper examines the relationship between trade liberalization and the budget deficit, which depends on the specifics of country’s economic structure, and