This article compares the statutory and valorem tariff rates (official rates) with the ratio of tariff revenues to import values (collected rates) for Jamaica, Kenya, and Pakistan. It identifies four general features of the tariff codes, considers whether these features apply to all developing countries, and discusses four implications of these features for tariff reform. First, the collected rate for any given item in the tariff code is only weakly...
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1994/01/31
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Artigo de revista
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12832
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1
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1
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2010/07/01
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Tariff rates, tariff revenue, and tariff reform : some new facts
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tariff rate
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