Series: IMF Working Papers
Author(s): Stephen Tokarick
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 2004
Keywords: excess burden, tax incidence offer curves, home country, tariff rate, tariff rates, free trade, Taxation and Subsidies: Incidence,
This paper examines the question: Who bears the larger portion of the excess burden of a tariff-the country that imposes it, or a country that it trades with? For a country that can influence its terms of trade, th...