عدم تقارن و اصلاح تعرفه مالیاتی در سازمان همکاری های اقتصادی آسیا و اقیانوس آرام: یک ارزیابی کمی

Many asymmetries among member countries in the Asia-Pacific Economic Cooperation may cause conflicting interests, or may offer opportunities for collaboration. This paper investigates an optimal coordinated tariff-tax reform, and examines the factors which significantly affect the level of welfare. Through the examinations, we see whether fiscal policy issues are affected by those asymmetries. An optimal coordinated tariff-tax reform keeps up with the current global trend of domestic tax reform, directed towards increasing consumption taxes. Sensitivity analyses imply that tariff-tax reforms are not likely to favor developed countries which have a lower degree of dependence upon foreign trade and lower tariff rates.