摘要：Practitioners of tariff reforms have been recommending tariff reforms toward uniformity since they fear that divergences among tariff rates cause price distortions among imports. On the other hand, the optimal tax theorists have been insisting that the revenue-constrained optimum tariff structure must be non-uniform. The present paper formalizes practitioner's hunch within the framework of the optimum tax theory. Using this formulation, the paper observes that the uniform tariff structure must be a good approximation of the revenue-constrained optimum tariff structure as long as substitutability among commodities is dominant.
