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|c 5.00 USD
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|z 9781451851632
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Keen, Michael.
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|a Coordinating Tariff Reduction and Domestic Tax Reform /
|c Michael Keen, Jenny Ligthart.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1999.
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| 300 |
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|a 1 online resource (20 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a Ligthart, Jenny.
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|a IMF Working Papers; Working Paper ;
|v No. 1999/093
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1999/093/001.1999.issue-093-en.xml
|z IMF e-Library
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