Abstract
Revenue Enhancing Tariff Reform. - Programmes of gradual trade policy reform have been included in most of the structural adjustment packages adopted by developing countries. So far the literature on piecemeal trade policy reform has concentrated on finding reform programmes that improve the welfare of a representative individual. Yet trade taxes are an important source of government revenue in many developing countries. This paper therefore examines tariff reform programmes that are both welfare improving and revenue enhancing. It first determines general conditions under which such a reform will exist and then considers specific reforms of both single tariffs and groups of tariffs. The standard welfare improving reform programmes — proportional and concertina reforms - are also discussed.
Zusammenfassung
Aufkommenserhöhende Reform von Zolltarifen. - In den meisten Paketen von Maßnahmen zur strukturellen Anpassung, die von Entwicklungsländern angenommen wurden, sind Programme einer allmählichen Reform der Handelspolitik enthalten. Bisher hat sich die Literatur über solche Reformen darauf konzentriert, Programme zu ermitteln, die die Wohlfahrt eines repräsentativen Wirtschaftssubjekts erhöhen. Aber die Zölle sind in vielen Entwicklungsländern eine wichtige Einnahmequelle der Regierung. Deshalb werden in diesem Aufsatz Programme zur Reform der Zolltarife untersucht, die sowohl die Wohlfahrt erhöhen als auch die Einnahmen steigern. Zuerst werden die allgemeinen Bedingungen bestimmt, unter denen eine solche Reform möglich ist, und dann werden bestimmte Reformen sowohl einzelner Zollsätze als auch einer Gruppe von Zollsätzen behandelt. Die üblichen wohlfahrtserhöhenden Reformprogramme werden ebenfalls diskutiert, so die Reform, bei der alle Handelsabgaben in demselben Verhältnis reduziert werden, und die Reform, bei der die höchsten (und/oder niedrigsten) Zollsätze bei jedem Schritt auf das nächsthöhere (-niedrigere) Niveau gesenkt (erhöht) werden.
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Falvey, R. Revenue enhancing tariff reform. Weltwirtschaftliches Archiv 130, 175–190 (1994). https://doi.org/10.1007/BF02706015
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DOI: https://doi.org/10.1007/BF02706015