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Tariff and Consumption Tax Reforms in a Developing Tourism Economy

Author

Listed:
  • Chi-Chur Chao

    (CUHK - The Chinese University of Hong Kong [Hong Kong])

  • Jean-Pierre Laffargue

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

  • Hamid Beladi

Abstract

This paper examines the effects of a coordinated tax reform by replacing import tariffs with point-by-point increases in consumption taxes for a small-open developing tourism economy. Foreign tourists demand for the non-traded goods provided in the informal sector of the host economy, resulting in a tourism-induced terms-of-trade effect. The presence of inbound tourism lends a support to positive tariffs even for a small open economy. The indirect tax reform of this kind can increase residents' welfare and government revenue when the initial tariffs are relatively larger to the consumption taxes.

Suggested Citation

  • Chi-Chur Chao & Jean-Pierre Laffargue & Hamid Beladi, 2015. "Tariff and Consumption Tax Reforms in a Developing Tourism Economy," Post-Print hal-01450797, HAL.
    • Handle: RePEc:hal:journl:hal-01450797
    as

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