The Target Rates of Tariff and Tax Reform
AbstractThis paper derives the target rates for the simultaneous reform of tariffs and commodity taxes in a small open economy with an endogenous public good. These target rates are independent of consumer preference for the public good but the reform increases welfare. As a special case, welfare is increased by the proportional reduction of all tariffs if it is accompanied by the uniform change of commodity taxes toward the ratio of government revenue to either private consumption or private production. The author also presents tariff and tax reforms that would lead the economy to the first-best if applied continuously. Copyright 1995 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.
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Bibliographic InfoArticle provided by Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association in its journal International Economic Review.
Volume (Year): 36 (1995)
Issue (Month): 4 (November)
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- Naito, Takumi, 2006. "Tariff and tax reform: Dynamic implications," Journal of International Economics, Elsevier, vol. 68(2), pages 504-517, March.
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- Takarada, Yasuhiro, 2004. "Foreign aid, tariff revenue, and factor adjustment costs," Japan and the World Economy, Elsevier, vol. 16(2), pages 231-242, April.
- Hisali, Eria, 2012. "Trade policy reform and international trade tax revenue in Uganda," Economic Modelling, Elsevier, vol. 29(6), pages 2144-2154.
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