A Recommendation for a Better Tariff Structure

Hatta, Tatsuo

doi:10.2307/1914114

Cited by 94 publications

(38 citation statements)

References 12 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Thus, the coordinated proportional tariff-tax reform gives rise to smaller welfare gains 9 Note that we envisage an economy that at equilibrium has both tariffs and consumption taxes. The policy makers can then choose either a reform of only tariffs, or a reform of both tariffs and taxes.…”

Section: Market Accessmentioning

confidence: 99%

Tariff-Tax Reforms and Market Access

Kreickemeier

Raimondos

2006

SSRN Journal

View full text Add to dashboard Cite

Reducing tariffs and increasing consumption taxes is a standard IMF advice to countries that want to open up their economy without hurting government finances. Indeed, theoretical analysis of such a tariff-tax reform shows an unambiguous increase in welfare and government revenues. The present paper examines whether the country that implements such a reform ends up opening up its markets to international trade, i.e. whether its market access improves. It is shown that this is not necessarily so. We also show that, comparing to the reform of only tariffs, the tariff-tax reform is a less efficient proposal to follow both as far as it concerns market access and welfare.JEL code: F13, H20.

show abstract

Section: Market Accessmentioning

confidence: 99%

Tariff-Tax Reforms and Market Access

Kreickemeier

Raimondos

2006

SSRN Journal

View full text Add to dashboard Cite

show abstract

“…There are two main motives for imposing export taxes. Sometimes they are imposed to benefit domestic consumers as export taxes on final 1 Hatta (1977aHatta ( , 1977b are among the pioneering studies in the field of trade and domestic tax/subsidy reform policies. While the first paper considered reforms of trade policies, the second one examined reforms of domestic tax policies.…”

Section: Introductionmentioning

confidence: 99%

Trade and domestic tax reforms in the presence of a public good and different neutrality conditions

Hatzipanayotou

Lahiri

Michael

2011

Int Tax Public Finance

View full text Add to dashboard Cite

show abstract

“…Early theoretical analyses primarily focus on the welfare effects of tariff cuts (cf. Hatta, 1977). Such tariffs cuts, however, typically imply a tariff revenue loss for developing countries.…”

Section: Introductionmentioning

confidence: 99%

Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution

Ligthart

Meijden

2010

SSRN Journal

View full text Add to dashboard Cite

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The paper studies the revenue, efficiency, and distributional implications of a simple strategy of offsetting tariff reductions with increases in destination-based consumption taxes so as to leave consumer prices unchanged. We employ a dynamic micro-founded macroeconomic model of a small open developing economy, which features an informal sector that cannot be taxed, a formal agricultural sector, and an import-substitution sector. The reform strategy increases government revenue, imports, exports, and the informal sector. In contrast to Emran and Stiglitz (2005), who ignore the dynamic effects of taxes and tariffs on factor markets, we find an efficiency gain, which is unevenly distributed. Existing generations benefit more than future generations, who -depending on pre-existing tax and tariff rates and the informal sector size -even may become worse off. Terms of use: Documents inJEL-Code: E26, F11, F13, H20, H26.

show abstract

A Recommendation for a Better Tariff Structure

Cited by 94 publications

References 12 publications

Tariff-Tax Reforms and Market Access

Tariff-Tax Reforms and Market Access

Trade and domestic tax reforms in the presence of a public good and different neutrality conditions

Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution

Contact Info

Product

Resources

About