This paper analyzes the revenue-constrained optimum tariff problem. When a fixed level of tax revenue has to be collected only from tariffs, an efficient resource allocation can not be achieved by any tariff structure. Thus we need to find the optimum tariff structure as the second best resource allocation.
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Paper provided by Osaka - Institute of Social and Economic Research in its series Papers with number
483.
Length: 40 pages Date of creation: 1999 Date of revision: Handle: RePEc:fth:osakae:483
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Find related papers by JEL classification: F1 - International Economics - - Trade H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation