01762cas a2200253 a 4500 AALejournalIMF000961 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451851632 1018-5941 BD-DhAAL BD-DhAAL Keen, Michael. Coordinating Tariff Reduction and Domestic Tax Reform / Michael Keen, Jenny Ligthart. Washington, D.C. : International Monetary Fund, 1999. 1 online resource (20 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Ligthart, Jenny. IMF Working Papers; Working Paper ; No. 1999/093 Full text available on IMF http://elibrary.imf.org/view/journals/001/1999/093/001.1999.issue-093-en.xml IMF e-Library