This article explores the significance of tariffs as taxes, theoretically and empirically. In its first part, it develops a theory of taxation politics and applies it to the tariff. In its second part, it submits the theory to an empirical test, modeling changes in U.S. tariff rates from 1829 to 1940. The politics of tariff revision, it argues, followed from two characteristicsofthe tariff as tax: from the extent of the treasury's dependence upon it and from the distributive pattern of its burdens and benefits. Taken together, the article concludes, revenue dependence and distributive incidence account for several diverse aspects of American tariff policy, for including the structure of its coalitions, the shifts in its objectives, and the timing of its innovations. Copyright 1990 by MIT Press.
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Volume (Year): 44 (1990) Issue (Month): 4 (Autumn) Pages: 527-51 Download reference. The following formats are available: HTML
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Handle: RePEc:tpr:intorg:v:44:y:1990:i:4:p:527-51
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Kyle Bagwell & Robert W. Staiger, 1995.
"Protection and the Business Cycle,"
Discussion Papers
1130, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
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