How should tariffs be structured? (English)

In the course of trade-policy reforms, countries must confront at least two important questions with respect to tariffs. First, what is the optimal structure of tariffs? In particular, is it optimal to tax all imports at a uniform rate? Second, should intermediate inputs be subject to import duties and if so is there a role for duty drawbacks on exports? This paper seeks to answer these important questions based on intuitive arguments, supported by...
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Citation

Panagariya,Arvind.

How should tariffs be structured? (English). Policy, Research, and External Affairs working paper ; no. WPS 353. Trade policy Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/619891468762330155

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