Harmonisation of commodity taxes: The restricted origin principle — comment

Harmonisation of commodity taxes: The restricted origin principle — comment

This note shows that, within a model where tariffs have distorted the pre-tax situation, as in the one used by Berglas (1981), application of the restricted origin principle causes resource misallocation even when trade deflection takes place. This conclusion is different from the one derived from m...

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Veröffentlicht in:Journal of public economics 1989-06, Vol.39 (1), p.137-139
1. Verfasser: Georgakopoulos, Theodore A.
Format: Artikel
Sprache:eng
Schlagworte:
Commodity
Effects
Factors
Studies
Tariffs
Taxation economics
Taxes
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Beschreibung
Zusammenfassung:This note shows that, within a model where tariffs have distorted the pre-tax situation, as in the one used by Berglas (1981), application of the restricted origin principle causes resource misallocation even when trade deflection takes place. This conclusion is different from the one derived from models where the pre-tax situation is Pareto optimal [e.g. Shibata (1967)], where trade deflection guarantees optimal allocation.
ISSN:0047-2727
1879-2316
DOI:10.1016/0047-2727(89)90059-5