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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 ...
Exports and growth: a reply
The welfare and employment effects of trade and factor taxes with variable factor supply
This paper develops a general trade model with many traded goods, many internationally mobile factors, and with endogenous labor supply. Within this framework, the employment and welfare effects of taxes on trade, on wages ...
From a customs union to a common market: the need for factor-tax harmonization
Wooton (1988) demonstrates that a movement of a small customs union towardsa common market may result in a welfare loss if the common external tariff rates are not zero. The present paper, building on Wooton's model, ...