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Integrated reforms of tariffs and consumption taxes
(1993)
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 ...
General equilibrium effects of import constraints under variable labour supply, public goods and income taxation
(1999)
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
(1998)
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 ...