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The B.E. Journal of Economic Analysis & Policy

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Trade Tax Reform in a Small Open Economy with Distributional Objectives and Distortionary Taxation

Jeremy Edwards
  • 1University of Cambridge,
Published Online: 2002-01-09 | DOI: https://doi.org/10.2202/1538-0653.1022


The paper shows that, if two conditions are satisfied, both radial contraction and concertina trade tax reforms continue to be desirable in a small open economy that differs from the one usually considered by having distributional objectives and using distortionary taxes to raise revenue. The first condition is that some optimisation in the choice of commodity taxes takes place - at a minimum, taxes on nontraded goods must be optimally chosen while taxes on traded goods keep the consumer prices of such goods constant. The second is that pure profits are absent from every household's budget constraint. These conditions mean that some care is required in arguing the case for simple trade tax reforms in small open economies.

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Published Online: 2002-01-09

Citation Information: Topics in Economic Analysis & Policy, ISSN (Online) 1538-0653, DOI: https://doi.org/10.2202/1538-0653.1022. Export Citation

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