01871cas a2200265 a 4500 AALejournalIMF003893 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451846898 1018-5941 BD-DhAAL BD-DhAAL Ibrahim, Ali. Optimal Tariffs : Theory and Practice / Ali Ibrahim, Arvind Subramanian, Luis Torres-Castro. Washington, D.C. : International Monetary Fund, 1993. 1 online resource (64 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 This paper examines the theory underpinning the design of optimal tariffs in a developing economy, and the experience of implementation of tariff reforms. A central issue is whether and when a case can be made for a uniform tariff structure. While theory advocates a differentiated tariff structure (except under a balance of payments objective), political economy considerations, inadequate information, and administrative convenience point to a minimally differentiated tariff structure. The experience of reform indicates that tariff structures are mainly influenced by income distribution and protection objectives. The ability to successfully reduce tariffs depends on measures taken to alleviate fiscal and balance of payments constraints. Mode of access: Internet Subramanian, Arvind. Torres-Castro, Luis. IMF Working Papers; Working Paper ; No. 1993/050 Full text available on IMF http://elibrary.imf.org/view/journals/001/1993/050/001.1993.issue-050-en.xml IMF e-Library