| Tekijä: | Dahl, H. Devarajan, S. Wijnbergen, S. |
| Otsikko: | Revenue-neutral tariff reform: theory and an application to Cameroon |
| Lehti: | Economic Studies Quarterly
1994 : SEP, VOL. 45:3, p. 213-226 |
| Asiasana: | REVENUE TARIFFS THEORIES |
| Kieli: | eng |
| Tiivistelmä: | This paper addresses the issue of revenue constrained partial tariff reform. The authors derive instructive formulae clarifying the optimal structure of revenue raising tariffs. The authors demonstrate the importance of net import demand elasticities and complementarity with untaxed export goods. The authors further analyze the empirically important case of revenue raising tariffs in the presence of distortionary producer taxes. These are shown to modify the optimal tariff structure in an intuitive manner. |
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