Tax Principles and Tariff-Tax Reforms
Bibliographic Data
| ID | 24038197 |
|---|---|
| Authors | Kenji Fujiwara (0000-0002-1562-9341, corresponding author) |
| Year | 2015 |
| Volume | 71 |
| Issue | 3 |
| Pages | 360-370 |
| Publication date | 2015-01-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | FinanzArchiv (JOURNAL) |
| Journal identifiers | ISSN: 0015-2218 • E-ISSN: 1614-0974 |
| Publisher | Mohr Siebeck (PUBLISHER) |
| DOI | 10.1628/001522115x14331675558843 |
| OpenAlex | W2286552407 |
| Language | EN |
| Citations received | 1 |
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.
Ad valorem tax · Direct tax · Economics · Indirect tax · International economics · Public economics · Tariff · Tax reform · Value-added tax · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Global trade and economics
| Citations per year | 0.5 |
|---|---|
| Citation span | 2024 - 2024 (1) |
| Highly cited | No |