Tax Principles and Tariff-Tax Reforms

Kenji Fujiwara ()

FinanzArchiv: Public Finance Analysis, 2015, vol. 71, issue 3, 360-370

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 a production tax is adjusted, but that it reduces welfare if a consumption tax is used. Moreover, this result is reversed in the export tax case. In short, the proposed policy reform improves welfare depending on whether imports and exports are taxed, as well as on 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)
Date: 2015
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Citations: View citations in EconPapers (1)

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Working Paper: Tax Principles and Tariff-Tax Reforms (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:mhr:finarc:urn:sici:0015-2218(201509)71:3_360:tpatr_2.0.tx_2-m

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DOI: 10.1628/001522108X14331675558843

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