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Integrated reforms of tariffs and consumption taxes
The literatures on tariffs and commodity taxes have independently established sufficient conditions under which a tariff or commodity tax reform improves welfare. The present paper considers policy reforms within an ...
Pollution and reforms of domestic and trade taxes towards uniformity
This paper builds a small open economy trade model where there is pollution from the production and consumption of goods. In the presence of production and consumption pollution, we examine a piecemeal consumer-price-neutral ...
Cooperative and non-cooperative equilibrium consumption taxes in the presence of cross-border pollution
We consider a two small open economies model with cross-border pollution that is generated from consumption. Within this framework we examine i) the non-cooperative equilibrium consumption taxes and compare them to when ...
General equilibrium effects of import constraints under variable labour supply, public goods and income taxation
We consider a general equilibrium trade model of a small open economy with a representative consumer, where labour supply is variable, where imports are restricted by a small tariff, a quota or a voluntary export restraint ...
Quantitative import restrictions and optimal capital taxes under a system of tax credits
This paper examines the optimal capital tax policy under quantitative import constraints, and international capital tax credits. For a small capital-importing country, the optimal capital tax equals the foreign tax under ...