This paper provides a welfare comparison of a tariff with a combination of a production subsidy to, and a commodity tax …, including where the initial tariff is above the optimal tariff, where a certain output level of a tariff-imposed commodity must … combination of the production subsidy and the commodity tax and show it to be superior to the tariff from the welfare viewpoint. …

Import tariff receipts represent an important share of government revenues in many developing countries and there has … higher when the importer is required to declare only the total value of imports. …

equilibria of static games. Our results imply that the alleged non-equivalence of the outcomes of tariff-retaliation (neither …