Panagariya, Arvind - Economics Research, World Bank Group - 1990
This paper analyzes the welfare effects of raising tariffs on inputs, complemented by duty drawbacks on exports, in a … drawbacks on exports works like a production tax at different rates on goods using the input. The effect of such a tariff on …, a tariff on the input accompanied by a duty drawback on exports is equivalent to a production tax on the final import …