@article{oai:kindai.repo.nii.ac.jp:00011016,
 author = {小川,  禎友},
 issue = {1},
 journal = {生駒経済論叢, Ikoma Journal of Economics},
 month = {Oct},
 note = {[概要] 本稿の目的は, 収入制約下における関税改革の厚生効果を調べることである。 最高関税率の引き下げが, 税収の損失分を埋め合わせるように最低関税率の引き上げを伴うなら, たとえ代替性条件が仮定されても, 厚生レベルが下がる可能性があることを理論的に示す。　　　　　[Abstract] This paper examines the welfare effect of the tariff reform under revenue constraint. It is theoretically shown that if the highest tariff reduction is accompanied by the increase in the lowest tariff rate so as to keep tariff revenue constant, the welfare level may be reduced even if substitutability condition is satisfied.},
 pages = {35--48},
 title = {〈論文〉関税改革と税収問題},
 volume = {1},
 year = {2003},
 yomi = {オガワ, ヨシトモ}
}