Optimal Tariffs : Theory and Practice /

This paper examines the theory underpinning the design of optimal tariffs in a developing economy, and the experience of implementation of tariff reforms. A central issue is whether and when a case can be made for a uniform tariff structure. While theory advocates a differentiated tariff structure (...

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Bibliografiske detaljer
Hovedforfatter: Ibrahim, Ali
Andre forfattere: Subramanian, Arvind, Torres-Castro, Luis
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 1993.
Serier:IMF Working Papers; Working Paper ; No. 1993/050
Online adgang:Full text available on IMF
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100 1 |a Ibrahim, Ali. 
245 1 0 |a Optimal Tariffs :   |b Theory and Practice /  |c Ali Ibrahim, Arvind Subramanian, Luis Torres-Castro. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 1993. 
300 |a 1 online resource (64 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a This paper examines the theory underpinning the design of optimal tariffs in a developing economy, and the experience of implementation of tariff reforms. A central issue is whether and when a case can be made for a uniform tariff structure. While theory advocates a differentiated tariff structure (except under a balance of payments objective), political economy considerations, inadequate information, and administrative convenience point to a minimally differentiated tariff structure. The experience of reform indicates that tariff structures are mainly influenced by income distribution and protection objectives. The ability to successfully reduce tariffs depends on measures taken to alleviate fiscal and balance of payments constraints. 
538 |a Mode of access: Internet 
700 1 |a Subramanian, Arvind. 
700 1 |a Torres-Castro, Luis. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 1993/050 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/1993/050/001.1993.issue-050-en.xml  |z IMF e-Library