Tariff-tax reforms and market access

• 成果类型: Article
• 署名作者: Kreickemeier, Udo; Raimondos-Moller, Pascalis
• 署名单位: Copenhagen Business School; University of Nottingham; Centre for Economic Policy Research - UK
• 刊物名称: JOURNAL OF DEVELOPMENT ECONOMICS
• ISSN/ISSBN: 0304-3878
• DOI: 10.1016/j.jdeveco.2007.09.004
• 发表日期: 2008
• 页码: 85-91
• 关键词: market access; Tariff reform; consumption tax reform

摘要

Reducing tariffs and increasing consumption taxes is a standard IMF advice to countries that want to open up their economy without hurting government finances. Indeed, theoretical analysis of such a tariff-tax reform shows an unambiguous increase in welfare and government revenues. The present paper examines whether the country that implements such a reform ends up opening up its markets to international trade, i.e. whether its market access improves. It is shown that this is not necessarily so. We also show that, comparing to the reform of only tariffs, the tariff-tax reform is a less efficient proposal to follow both as far as it concerns market access and welfare. (c) 2007 Elsevier B.V All rights reserved.