This paper analyzes the revenue-constrained optimum tariff problem. When a fixed level of tax revenue has to be collected only from tariffs, an efficient resource allocation can not be achieved by any tariff structure. Thus we need to find the optimum tariff structure as the second best resource allocation.TAXATION ; TRADE ; ECONOMIC THEORY

hatta, T.

Ogawa, Y.

English

Research Papers in Economics

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http://www.iser.osaka-u.ac.jp/library/dp/1999/dp0483.pdf

A Theory of Optimum Tariff Under Revenue Constraint.

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Research Papers in Economics