A Theory of Optimum Tariff Under Revenue Constraint.

This paper analyzes the revenue-constrained optimum tariff problem. When a fixed level of tax revenue has to be collected only from tariffs, an efficient resource allocation can not be achieved by any tariff structure. Thus we need to find the optimum tariff structure as the second best resource allocation.

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Year of publication:	1999
Authors:	hatta, T. ; Ogawa, Y.
Institutions:	Institute of Social and Economic Research (ISER), Osaka University
Subject:	TAXATION \| TRADE \| ECONOMIC THEORY

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Series:	Osaka - Institute of Social and Economic Research.
Type of publication:	Book / Working Paper
Notes:	40 pages
Classification:	F1 - Trade ; H21 - Efficiency; Optimal Taxation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005486485