This paper analyzes the welfare effects of raising tariffs on inputs, complemented by duty drawbacks on exports, in a small open economy. The main findings of the paper are as follows. First, a tariff on the input unaccompanied by duty drawbacks on exports works like a production tax at different rates on goods using the input. The effect of such a tariff on welfare is ambiguous in general even if the tariffs on final imports are lowered so as to...
انظر المزيد
تفاصيل
-
1990/5/31
-
ورقة عمل خاصة ببحوث السياسات
-
WPS336
-
1
-
1
-
2010/7/01
-
Input tariffs and duty drawbacks in the design of tariff reform
-
duty drawback