The purpose of this paper is to theoretically assess, from a welfare
perspective, the desirability of uniform import tariffs. Since the eruption of
the debt crisis, many proposals for structural reforms in the developing
countries have contemplated a trade liberalization process that would create a
low and uniform tariff structure. In this paper I review the literature on the
subject and construct a general equilibrium model to evaluate the consequences
of alternative structural adjustment policies. Throughout the analysis it is
assumed that labor markets and nontradables markets are subject to some
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