search query: @author Kimbrough, K. P. / total: 3
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| Author: | Gardner, G. W. Kimbrough, K. P. |
| Title: | Tax regimes, tariff revenues and government spending. |
| Journal: | Economica
1992 : FEB, VOL. 59:233, p. 75-92 |
| Index terms: | TAX REVENUE TARIFFS ECONOMETRIC MODELS PUBLIC EXPENDITURE TAX POLICY |
| Language: | eng |
| Abstract: | The paper examines tariffs from a public finance perspective and explains the role of tariffs in an optimal revenue-raising tax programme. The positive model of tariffs and revenues presented in the paper establishes relationships between the behaviour of tariff rates and revenues, national income and government spending. The results of the model are compared with US tariffs history. The authors show that their model can be used to explain certain aspects of US tariff history that are not addressed by earlier models of tariff behaviour. |
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