Tariff and consumption tax reforms in a developing tourism economy

Beladi, Hamid, Chao, Chi-Chur and Laffargue, Jean-Pierre 2015, Tariff and consumption tax reforms in a developing tourism economy, Journal of international trade and economic development, vol. 24, no. 6, pp. 822-834, doi: 10.1080/09638199.2014.978356.

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Title Tariff and consumption tax reforms in a developing tourism economy
Author(s) Beladi, Hamid
Chao, Chi-ChurORCID iD for Chao, Chi-Chur orcid.org/0000-0002-1056-469X
Laffargue, Jean-Pierre
Journal name Journal of international trade and economic development
Volume number 24
Issue number 6
Start page 822
End page 834
Total pages 15
Publisher Routledge
Place of publication London, Eng.
Publication date 2015
ISSN 0963-8199
1469-9559
Keyword(s) consumption taxes
Tariffs
tourism
Summary This paper examines the effects of a coordinated tax reform by replacing import tariffs with point-by-point increases in consumption taxes for a small-open developing tourism economy. Foreign tourists demand for the non-traded goods provided in the informal sector of the host economy, resulting in a tourism-induced terms-of-trade effect. The presence of inbound tourism lends a support to positive tariffs even for a small open economy. The indirect tax reform of this kind can increase residents’ welfare and government revenue when the initial tariffs are relatively larger to the consumption taxes.
Language eng
DOI 10.1080/09638199.2014.978356
Field of Research 140210 International Economics and International Finance
Socio Economic Objective 910303 Trade Policy
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Persistent URL http://hdl.handle.net/10536/DRO/DU:30069506

Document type: Journal Article
Collections: Faculty of Business and Law
School of Economics
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