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| Author: | Mitra, P. |
| Title: | Protective and revenue raising trade taxes: theory and an application to India |
| Journal: | Economic Studies Quarterly
1994 : SEP, VOL. 45:3, p. 265-287 |
| Index terms: | REVENUE TRADE THEORIES |
| Language: | eng |
| Abstract: | This paper lays out an analytical framework which is general enough to encompass two prominent approaches to trade policy analysis in developing countries. Such a unified perspective emphasizes the critical role of assumptions about domestic fiscal instruments in the appropriateness of trade policy advice. The paper obtains analytical characterizations of desirable protective and revenue-raising trade taxes in various circumstances and , inter alia, identifies directions of reform. |
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