| Description |
1 online resource (20 pages) : illustrations |
| Series |
IMF working paper, 2227-8885 ; WP/99/93 |
|
IMF working paper ; WP/99/93.
|
| Summary |
Annotation A key obstacle to fundamental tariff reform in many developing countries is the revenue loss that it ultimately implies. This paper establishes a simple and practicable strategy for realizing the efficiency gains from tariff reform without reducing public revenues, showing that for a small open economy, a cut in tariffs combined with a point-for-point increase in domestic consumption taxes increases both welfare and public revenues. Increasingly stringent conditions are required, however, to ensure unambiguously beneficial outcomes from this reform strategy when allowance is made for such important features as nontradeable goods, intermediate inputs, and imperfect competition |
| Bibliography |
Includes bibliographical references (pages 19-20) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
|
English |
|
Print version record |
|
digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
| Subject |
Tariff -- Developing countries
|
|
Taxation -- Developing countries
|
|
Competition, Imperfect -- Developing countries
|
|
Competition, Imperfect
|
|
Tariff
|
|
Taxation
|
|
Developing countries
|
| Form |
Electronic book
|
| Author |
Ligthart, Johanna Elisabeth
|
|
International Monetary Fund. Fiscal Affairs Department
|
| ISBN |
1451897480 |
|
9781451897487 |
|
1281305189 |
|
9781281305183 |
|
1462325742 |
|
9781462325740 |
|
1452766398 |
|
9781452766393 |
|
9786613778475 |
|
6613778478 |
|
