Abstract

Export taxation holds a particular place within trade policy, especially so during the mercantilist era. While governments tried to ensure consistent export surpluses, they would at the same time put tariffs on those goods, possibly impeding export growth. This article quantifies export duties in Denmark and Sweden during close to a century, to analyze which intensity they had over time and which role they played within trade policy. The article finds that these taxes were at times rather high, particularly on raw materials partly reserved for domestic use or refinement. The fiscal dimension of export taxation clearly played an important role as well, as revenue needs often delayed the removal of tariffs. One conclusion is that the regulation of exports presents an interesting case of political conflict, between promoting growth and filling state coffers.

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