An often-neglected potential negative consequence of tariffs is the impact they may have on the misallocation of factor …-productivity firms to survive, thereby leading to a sub-optimal allocation of resources. This paper explores the impact of tariffs on the … allocation of capital using administrative data from South Africa. We find that tariffs are highly correlated with capital …

Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing … nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base … profits, sales, capital, and wages with respect to import tariffs. Using linked employer-employee data and firmproduct …

Using highly disaggregated customs-transaction-level data, we study the importer price effects of tariffs in the …-level impact of tariffs on import prices. Findings suggest no pass-through effect from changes in tariffs but our quantity analysis …-favoured-nation tariffs. The findings emphasize the importance of varieties, defined as firm-origin combination, in import price analyses. We …

also show that reductions in (agricultural) input tariffs triggers a process of sectoral reallocation from agriculture to …