A Win-Win-Win Tariff-Tax Reform under Imperfect Competition

被引：11
|
作者：
Fujiwara, Kenji [1 ]
机构：
[1] Kwansei Gakuin Univ, Nishinomiya, Hyogo 6628501, Japan
来源：
REVIEW OF INTERNATIONAL ECONOMICS | 2013年 / 21卷 / 05期
关键词：
IMPORT PROTECTION; EXPORT PROMOTION; REVENUE; TRADE;
D O I：
10.1111/roie.12075
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Taking into account non-constant marginal costs, this paper considers the effects of a tariff cut combined with a consumption tax increase on welfare, government revenue, and market access. We show that welfare, government revenue, and market access can all improve with this policy reform under decreasing marginal costs. This result may provide a theoretical rationale for the above policy reform, which is guided by the International Monetary Fund and the World Bank.
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页码：857 / 867
页数：11
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