Productivity- and Pareto-Improving Changes in Taxes and Tariffs
研究小型开放多家庭经济中关税与国内商品税的改革，提出生产率改进概念，并证明在特定条件下可实现帕累托改进，对研究贸易与税收政策的学者有参考价值。
The paper investigates the problem of tariff reform in a small open multi-household economy that only has tariffs and domestic commodity taxes as policy instruments. The concept of a productivity improvement in tariffs and taxes is introduced and conditions for its existence are established. We prove that a Pareto-improving change in tariffs and domestic taxes exists if a productivity-improving change in tariffs exists and if the Weymark condition on the matrix of household demands holds. Conditions are established for particular tariff reforms, such as proportional reductions and reductions of extreme rates, to yield Pareto improvements in welfare.