دانلود مقاله ISI انگلیسی شماره 51390
ترجمه فارسی عنوان مقاله

هماهنگی کاهش تعرفه و اصلاح مالیاتی داخلی

عنوان انگلیسی
Coordinating tariff reduction and domestic tax reform
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
51390 2002 19 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of International Economics, Volume 56, Issue 2, March 2002, Pages 489–507

ترجمه کلمات کلیدی
اصلاح تعرفه؛ اصلاح مالیاتی؛ داده های واسطه؛ رقابت ناقص
کلمات کلیدی انگلیسی
Tariff reform; Tax reform; Intermediate inputs; Imperfect competitionF12; F13; H20
پیش نمایش مقاله
پیش نمایش مقاله  هماهنگی کاهش تعرفه و اصلاح مالیاتی داخلی

چکیده انگلیسی

A key obstacle to fundamental tariff reform in many countries is the revenue loss that it ultimately implies. This paper establishes and explores a simple and practicable strategy for realizing the efficiency gains from tariff reform without reducing public revenue, showing that for a small economy a cut in import duties (respectively, export taxes) combined with a point-for-point increase in domestic consumption taxes (production taxes) increases both welfare and public revenue. Increasingly stringent conditions are required, however, to ensure unambiguously beneficial outcomes from this reform strategy when allowance is made for such important features of reality as non-tradeable final goods and tradeable intermediate inputs.