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Tax Regimes, Tariff Revenues and Government Spending

Grant W. Gardner and Kent P. Kimbrough
Economica
New Series, Vol. 59, No. 233 (Feb., 1992), pp. 75-92
DOI: 10.2307/2555067
Stable URL: http://www.jstor.org/stable/2555067
Page Count: 18
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Tax Regimes, Tariff Revenues and Government Spending
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Abstract

This paper develops a model that describes the role of tariffs as a source of government revenue. The model takes a public finance perspective and treats tariffs as part of the optimum revenue-raising tax package, relating the behaviour of tariff rates and revenues to observable macroeconomic variables such as income and government spending. Although the approach is quite general, the model is constructed to fit the stylized facts concerning the changing role of the tariff in US history. It is shown that relative collection costs for tariffs and other forms of taxes interact with changes in macroeconomic variables to explain the regime shifts (qualitative changes in the relative importance of tariffs and other taxes) found in US tariff history.

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