The Target Rates of Tariff and Tax Reform
推导了小型开放经济中同时改革关税和商品税的目标税率，发现这些税率独立于公共品偏好，但改革能提高福利。
This paper derives the target rates for the simultaneous reform of tariffs and commodity taxes in a small open economy with an endogenous public good. These target rates are independent of consumer preference for the public good but the reform increases welfare. As a special case, welfare is increased by the proportional reduction of all tariffs if it is accompanied by the uniform change of commodity taxes toward the ratio of government revenue to either private consumption or private production. The author also presents tariff and tax reforms that would lead the economy to the first-best if applied continuously. Copyright 1995 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.