Tax Regimes, Tariff Revenues and Government Spending
Bibliographic Data
| ID | 9728513 |
|---|---|
| Authors | Grant W Gardner, Kent P Kimbrough |
| Year | 1992 |
| Volume | 59 |
| Issue | 233 |
| Pages | 75 |
| Publication date | 1992-02-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Economica (JOURNAL) |
| Journal identifiers | ISSN: 0013-0427 • E-ISSN: 1468-0335 |
| Publisher | JSTOR (PUBLISHER) |
| DOI | 10.2307/2555067 |
| OpenAlex | W2005985528 |
| Language | EN |
| Citations received | 2 |
| References cited | 4 |
This paper develops a model that describes the role of tariffs as a source of government revenue. The model takes a public finance perspective and treats as part of the optimum revenue-raising tax package, relating the behavior of tariff rates and revenues to observable macroeconomic variables such as income and government spending. Although the approach is quite general, the model is constructed to fit the stylized facts concerning the changing role of the tariff in U.S. history. It is shown that relative collection costs for tariffs and other forms of taxes interact with changes in macroeconomic variables to explain the regime shifts (qualitative changes in the relative importance of tariffs and other taxes) found in U.S. tariff history. Copyright 1992 by The London School of Economics and Political Science
Economics · Government (linguistics) · Government revenue · Government spending · International economics · Macroeconomics · Market economy · Microeconomics · Monetary economics · Public economics · Public finance · Revenue · Stylized fact · Tariff · Tax revenue · Finance · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,07 |
| Citation span | 1998 - 1999 (2) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |