Abstract
The basic objective of the study is to evaluate the import tariff yield in Ghana, and investigate the impact of import liberalization and customs reforms on the yield. Theory suggests that the relationship between import liberalization and tariff revenue is ambiguous. Empirical studies also indicate that there is no clear link between import liberalization and tariff revenue. To achieve the stated objective, the import tariff buoyancy and elasticity for the pre-reform and reform peri- ods as well as the impact of the liberalization on the yield were estimated. The study confirms the hypothesis that tariff re- forms improve tariff revenue yield.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
