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...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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1990/05/31
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Рабочий документ в рамках исследования вопросов политики
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WPS336
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1
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1
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2010/07/01
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Input tariffs and duty drawbacks in the design of tariff reform
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duty drawback