摘要翻译：
关税自由化及其对税收的影响是发展中国家的一个重要考虑因素，因为它们日益面临执行和协调区域和国际贸易承诺的艰巨任务。关税改革及其对伊朗政府的成本是本研究要探讨的问题之一。本文的另一个目标是，估算贸易自由化的成本。对此，根据两种情景分析了伊朗2010年农业部门的进口值。为了改革妨害税，在这两种情况下都使用增值税政策。本研究采用TRIST方法。在第一种情况下，进口价值下降到与第二种情况相同的水平，并将创造更高的关税收入。结果表明，降低平均关税税率并不总是造成关税收入的损失。本文证明，在自由化程度相同、对生产者产生同等影响的情况下，不同形式的关税可以产生不同的收入。因此，在通过自由化增加社会福利的同时，使用良好的关税制度可以帮助政府创造收入。
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英文标题：
《Estimating Trade-Related Adjustment Costs in the Agricultural Sector in
  Iran》
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作者：
Omid Karami and Mina Mahmoudi
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最新提交年份：
2018
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分类信息：

一级分类：Economics        经济学
二级分类：Econometrics        计量经济学
分类描述：Econometric Theory, Micro-Econometrics, Macro-Econometrics, Empirical Content of Economic Relations discovered via New Methods, Methodological Aspects of the Application of Statistical Inference to Economic Data.
计量经济学理论，微观计量经济学，宏观计量经济学，通过新方法发现的经济关系的实证内容，统计推论应用于经济数据的方法论方面。
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英文摘要：
  Tariff liberalization and its impact on tax revenue is an important consideration for developing countries, because they are increasingly facing the difficult task of implementing and harmonizing regional and international trade commitments. The tariff reform and its costs for Iranian government is one of the issues that are examined in this study. Another goal of this paper is, estimating the cost of trade liberalization. On this regard, imports value of agricultural sector in Iran in 2010 was analyzed according to two scenarios. For reforming nuisance tariff, a VAT policy is used in both scenarios. In this study, TRIST method is used. In the first scenario, imports' value decreased to a level equal to the second scenario and higher tariff revenue will be created. The results show that reducing the average tariff rate does not always result in the loss of tariff revenue. This paper is a witness that different forms of tariff can generate different amount of income when they have same level of liberalization and equal effect on producers. Therefore, using a good tariff regime can help a government to generate income when increases social welfare by liberalization.
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PDF链接：
https://arxiv.org/pdf/1806.04238