Tax Principles and Tariff-Tax Reforms

Kenji Fujiwara ()

No 119, Discussion Paper Series from School of Economics, Kwansei Gakuin University

Abstract: This paper develops a two-country general equilibrium model to examine the welfare effect of tariff-tax reforms that fix the world price. We show that this reform improves welfare if an origin tax is adjusted, but that it reduces welfare if a destination tax is used. Moreover, this result is reversed in the export tax case. In short, whether the proposed policy reform improves welfare depends on which between imports and exports are taxed as well as tax principles.

Keywords: destination principle; origin principle; tariff-tax reform (search for similar items in EconPapers)
JEL-codes: F11 F13 H2 (search for similar items in EconPapers)
Pages: 16 pages
Date: 2014-08, Revised 2014-08
New Economics Papers: this item is included in nep-acc, nep-int and nep-pbe
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http://192.218.163.163/RePEc/pdf/kgdp119.pdf First version, 2014 (application/pdf)

Related works:
Journal Article: Tax Principles and Tariff-Tax Reforms (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:kgu:wpaper:119

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