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Optimal Indirect Tax Design for a Developing Country
https://doi.org/10.24545/00001620
https://doi.org/10.24545/00001620593d873e-e75d-4da8-b79d-f2f0a5075651
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
DP18-06.pdf (349.5 kB)
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| Item type | ディスカッションペーパー / Discussion Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2018-08-03 | |||||||||
| タイトル | ||||||||||
| タイトル | Optimal Indirect Tax Design for a Developing Country | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | eng | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Commodity Tax | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Tariff | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Revenue Constraint | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Terms-of-Trade Effect | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ | technical report | |||||||||
| ID登録 | ||||||||||
| ID登録 (DOI) | 10.24545/00001620 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 著者 |
OGAWA, Yoshitomo
× OGAWA, Yoshitomo
× HOSOE, Nobuhiro
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| 著者別名 | ||||||||||
| 識別子Scheme | WEKO | |||||||||
| 識別子 | 8577 | |||||||||
| 姓名 | 小川, 禎友 | |||||||||
| 言語 | ja | |||||||||
| 著者別名 | ||||||||||
| 識別子Scheme | WEKO | |||||||||
| 識別子 | 8578 | |||||||||
| 姓名 | 細江, 宣裕 | |||||||||
| 言語 | ja | |||||||||
| 著者所属 | ||||||||||
| 値 | 近畿大学 経済学部 / Faculty of Economics, Kindai University | |||||||||
| 著者所属 | ||||||||||
| 値 | 政策研究大学院大学 / National Graduate Institute for Policy Studies | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | Given that tariffs continue to serve as a primary source of government revenue in many developing countries, we analyze the optimal indirect tax problem, consisting of commodity taxes and tariffs, under a revenue constraint. This study derives the revenue-constrained optimal commodity taxes and tariffs in both a small and a large country and then examines their structure and properties. We show that the optimal commodity tax structure follows the Ramsey rule regardless of whether a country is small or large, which implies that the same optimal commodity tax rules are applied across a range of situations. We also show that the optimal tariffs are not zero, but negative, even in the small country case, which implies stronger support for the World Bank’s recommendation of tariff reductions for a country facing a revenue constraint. In addition, this study analyzes the optimal commodity taxation when tariffs cannot be fully adjusted. Numerical examples demonstrate some of our major findings and the welfare gain of the optimal taxation for a few developing countries. | |||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | JEL Classification Codes: F11, F13, H21 | |||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | This study was partly financially supported by Grants-in-Aid for Scientific Research from the Japan Society for the Promotion of Science to Ogawa (26380385) and to Hosoe (16K03613). | |||||||||
| 発行年 | ||||||||||
| 値 | 2018-08 | |||||||||
| 書誌情報 |
en : GRIPS Discussion Papers Report No. DP18-06, 発行日 2018-08-03 |
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| 出版者 | ||||||||||
| 出版者 | GRIPS Policy Research Center | |||||||||
| 言語 | en | |||||||||
| 関連サイト | ||||||||||
| 関連タイプ | isIdenticalTo | |||||||||
| 識別子タイプ | URI | |||||||||
| 関連識別子 | https://ideas.repec.org/p/ngi/dpaper/18-06.html | |||||||||
| 関連名称 | https://ideas.repec.org/p/ngi/dpaper/18-06.html | |||||||||
| 著者情報 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | https://www.grips.ac.jp/list/jp/facultyinfo/hosoe_nobuhiro/ | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | AM | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_ab4af688f83e57aa | |||||||||
