Coordinating Tariff Reduction and Domestic Tax Reform:
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 econ...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
1999
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 99/93 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (20 p) |
| ISBN: | 1451851634 9781451851632 |
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| spelling | Keen, Michael Verfasser aut Coordinating Tariff Reduction and Domestic Tax Reform Keen, Michael Washington, D.C International Monetary Fund 1999 1 Online-Ressource (20 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 99/93 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 Online-Ausg Ligthart, Johanna Elisabeth Sonstige oth http://elibrary.imf.org/view/IMF001/01373-9781451851632/01373-9781451851632/01373-9781451851632.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Keen, Michael Coordinating Tariff Reduction and Domestic Tax Reform |
| title | Coordinating Tariff Reduction and Domestic Tax Reform |
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| title_short | Coordinating Tariff Reduction and Domestic Tax Reform |
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