MISC

1995年11月

THE TARGET RATES OF TARIFF AND TAX-REFORM

INTERNATIONAL ECONOMIC REVIEW
  • K ABE

36
4
開始ページ
875
終了ページ
885
記述言語
英語
掲載種別
出版者・発行元
UNIV PENN

This 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. We also present tariff and tax reforms which would lead the economy to the first-best if applied continuously.

リンク情報
Web of Science
https://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcAuth=JSTA_CEL&SrcApp=J_Gate_JST&DestLinkType=FullRecord&KeyUT=WOS:A1995TC77100003&DestApp=WOS_CPL
ID情報
  • ISSN : 0020-6598
  • Web of Science ID : WOS:A1995TC77100003

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