摘要：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 periods as well as the impact of the liberalization on the yield were estimated. The study confirms the hypothesis that tariff reforms improve tariff revenue yield.
关键词：import liberalization; tariff buoyancy and the elasticity; tariff revenue
