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150128 ||| eng |
020 |
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|a 9781451851632
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100 |
1 |
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|a Keen, Michael
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245 |
0 |
0 |
|a Coordinating Tariff Reduction and Domestic Tax Reform
|c Michael Keen, Jenny Ligthart
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260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1999
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300 |
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|a 20 pages
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651 |
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4 |
|a Ethiopia, The Federal Democratic Republic of
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653 |
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|a Inflation
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653 |
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|a Wealth
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653 |
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|a Producer prices
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653 |
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|a Tariff
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653 |
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|a Tariffs
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653 |
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|a International Trade Organizations
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653 |
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|a Public finance & taxation
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653 |
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|a Taxes
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653 |
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|a Saving
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653 |
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|a Deflation
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653 |
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|a Trade Policy
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653 |
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|a Consumer prices
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653 |
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|a National accounts
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653 |
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|a Models of Trade with Imperfect Competition and Scale Economies
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653 |
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|a Price Level
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653 |
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|a Business Taxes and Subsidies
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653 |
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|a Consumption; Economics
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653 |
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|a Taxation, Subsidies, and Revenue: General
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653 |
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|a Consumption taxes
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653 |
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|a Consumption
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653 |
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|a Prices
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653 |
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|a Macroeconomics
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653 |
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|a Macroeconomics: Consumption
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653 |
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|a Taxation
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653 |
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|a Spendings tax
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700 |
1 |
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|a Ligthart, Jenny
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041 |
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7 |
|a eng
|2 ISO 639-2
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989 |
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|b IMF
|a International Monetary Fund
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490 |
0 |
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|a IMF Working Papers
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028 |
5 |
0 |
|a 10.5089/9781451851632.001
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856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/1999/093/001.1999.issue-093-en.xml?cid=3154-com-dsp-marc
|x Verlag
|3 Volltext
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082 |
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|a 330
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520 |
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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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