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Additional Adverse Effects
Although the tariff surcharge could help
reduce the federal- budget deficit and
the current-account deficit, it also would
reduce U.S. exports because the tariff
would promote a dollar appreciation and
would reduce foreign income growth.
The adverse repercussions on U.S. export
industries would be especially serious if
foreign governments retaliate.
An attractive feature of an across-theboard tariff is that part of its burden falls
on foreign producers, if they lower the
prices of goods shipped to the U.S. market.
This, however, is the most dangerous
aspect of the proposal. If foreign
governments view the tariff as a politically
motivated attempt to shift the burden of
financing U.S. budget deficits abroad,
instead of incurring the domestic costs of
trimming expenditures and raising taxes,
they might retaliate by blocking the sale
of U.S. exports in their markets. Many of
our trading partners also have relatively
large government budget deficits and
could decide that if a tariff is an acceptable
budget-trimming tool for the United States,

Federal Reserve Bank of Cleveland
Research Department
P.O. Box 6387
Cleveland, OH 44101

Address Correction Requested: Please send
corrected mailing label to the Federal Reserve
Bank of Cleveland, Research Department,
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it could work well in their countries. If
retaliation were to result, the tariff
jeopardizes the growth and continued
development of some of our most efficient
and rapidly growing industries, such as
computers and aircraft. Moreover,
retaliation would fall especially hard on
already depressed U.S. agricultural
exports, which are often a target of foreign
protectionist measures.
When talking about a tariff surcharge,
we speak of imports as if they were a
homogeneous group of products from a
single foreign producer. In fact, we import
myriad items from many different countries.
It might not be in our best interest to tax
all of these items according to the same
rate. Some imports are important in the
production process of domestic industries
and lack domestic substitutes. Taxing
such items could impair the ability of
domestic industries that use imported
materials to compete in world markets.

It also might not be in our best interest
to tax the exports of less-developed
debtor nations. Despite the numerous
financial arrangements lenders have
provided to ease the burden of repaying
international debts, debtor countries
ultimately must run export surpluses if
they are to repay their debts. Under
International Monetary Fund austerity
programs, these nations have greatly
reduced their imports from the United
States, but they cannot reduce their imports
below the minimum level needed to
support their economies. It is especially
important, therefore, that these nations
expand their export markets. Because
the United States is the largest national
market in the world, an across-the-board
tariff would greatly handicap such efforts.
The analysis presented in this Economic
Commentary does not recommend the
surcharge as an efficient policy option.
Although such a tariff would help lower
both the internal and external deficits, it
would have adverse effects on dollarexchange rates and could easily invite
foreign retaliation. Much of the burden of
a tariff surcharge would settle on U.S.
consumers and U. S. export industries.

BULK RATE
US. Postage Paid
Cleveland, OH
Permit No. 385

Federal Reserve Bank of Cleveland

March 15, 1985
ISSN 0428-1276

ECONOMIC
COMMENTARY
The United States is currently experiencing
the strongest economic recovery since
the Korean War, with virtually no increase
in the rate of inflation. Uncertainties
associated with persistently large federalbudget deficits, and with internationalpayments imbalances, however, cloud the
outlook for continued prosperity.
The federal-budget deficit will equal
approximately $210 billion in the current
fiscal year, representing 5.4 percent of
Gross National Product (GNP). In the
absence of significant budget-cutting
measures, the deficit will remain in the
neighborhood of 4 percent to 5 percent
of GNP throughout the decade. During the
1970s, the federal-budget deficit averaged
slightly more than 2 percent of GNP;
during the 1960s, a decade of rapid capital
accumulation, the deficit averaged less
than 1 percent of GNP. As the economy
continues to expand, and as private credit
demands continue to firm, hefty federal
credit needs could place increasing pressure on interest rates and could threaten
the continued growth of the interestsensitive sectors of the economy.
Meanwhile, the current-account deficit
reached a record $102 billion, or 3 percent
of GNP, in 1984. The current-account
balance measures our net international
trade in goods and services plus U.S.
unilateral transfer payments to foreigners.

The authors are economists with the Federal Reserve
Bank of Cleveland. They would like to thank Peter
Isard for his helpful comments.
The views stated herein are those of the authors
and not necessarily those of the Board of Governors
of the Federal Reserve System or of the Federal Reserve
Bank of Cleveland.

Many analysts regard the current-account
surplus or deficit as the most useful
summary statistic of the nation's gains or
losses from international commerce.
Throughout most of the post-World War II
period, the United States has run a currentaccount surplus. Most observers expect
the current-account deficit to remain in
the neighborhood of 3 percent of GNP at
least through 1987. The large currentaccount deficit bears witness to the substantial gains foreign competitors have
made recently against U.S. firms in
domestic and world markets.
Recently, some policymakers have expressed interest in the possibility of using
an across-the-board tax on imports to
reduce the federal-budget and currentaccount deficits. Proponents of a tariff
surcharge argue that the levy would reduce
US. imports, thereby lowering the currentaccount deficit, while raising revenues
to reduce the federal-budget deficit. In
this Economic Commentary, we examine
the possible effects of an across-the-board
tariff and estimate its costs.
The Current International
Environment
Economic theory and centuries of economic
history have taught that nations engaged
in international trade reap substantial
benefits in terms of the quantity and
diversity of products available for consumption. Trading nations have always
prospered more than nations that have

Will Taxing Imports
Help?
by Michael F. Bryan and
Owen F. Humpage

closed their borders. Recent experience
has demonstrated, however, that the
benefits of international trade are not
always evenly distributed. The United
States is currently experiencing a record
current-account deficit, much of which is
attributable to the 72 percent appreciation
of the dollar since 1980. A dollar appreciation lowers the dollar-price of U.S.
imports and raises the foreign-currency
price of exports. A dollar appreciation
benefits consumers and importers, but
hurts US. industries that compete against
imports and that sell goods in foreign
markets.
Many analysts cite the federal-budget
deficit as one important factor contributing
to the dollar's strength. The relationship
between the federal-budget deficit and
exchange rates is neither simple nor direct.
It relies on the deficit's tendency to raise
domestic interest rates and to attract foreign
capital, which depends crucially on the
behavior of private savings and investment both here and abroad. Heavy federal
borrowing is consuming a record peacetime share of the private savings available
to finance private credit needs in the
United States, and is helping to keep U.S.
interest rates above levels they otherwise would have attained. With credit
demands relatively weak abroad, the
attractive return on dollar-denominated
assets has encouraged heavy net inflows

The estimates also span two time frames.
The decline in the quantity of imports
also depends on how sensitive consumers
The short run refers to a period of
are to price changes in the import market.
approximately three years. Some proposals
If, for example, there are few domestically for a tariff surcharge would limit the tax
produced substitutes for imports, U.S.
to a period of three years. The long run
consumers will be less sensitive to import- refers to a period longer than three years,
in which consumers have adjusted more
price increases than if substitute goods
are readily available. Immediately following fully to the tariff.
It is important to remember that our
imposition of the tariff, the resulting price
approach considers only the effects of the
increases will elicit a relatively small
The Effects of a Tariff
tariff on imports. The tariff also will affect
response from consumers. As consumers
Tariffs, which are taxes on imports, raise
the dollar prices of goods imported to the discover domestic substitutes for the higher exports through its influence on exchange
rates and income levels both here and
priced imports, however, their response
United States. As prices rise, consumers
to the levy will grow. Import sales will
abroad. These effects on exports are
buy fewer imports. The extent to which
discussed in later sections of this Economic
drop, and domestic sales will rise.
a tariff alters the price and quantities of
Commentary, but are not incorporated in
imports depends on many things. Three
In raising prices and lowering the
the results presented in table 1.
quantities of imports, the tariff has two
important factors are the response of
important effects on U.S. consumers. First,
exchange rates to the tariff, the behavior
The imposition of a 15 percent tariff
of foreign prices following imposition of
the tax transfers money away from U.S.
by the United States would produce a
consumers to the government. This money 4 percent to 6 percent appreciation of the
the tariff, and the price-sensitivity of
is a source of revenue for financing the
U.S. consumers.
dollar in the short run and a 7 percent
federal-budget deficit. While certainly a
The ultimate impact of the proposed
to 9 percent appreciation in the long run,
according to our models. Foreign producers
tariff on U.S. consumer prices depends on cost to consumers, this transfer of purwould reduce their prices by approximately
chasing power does not represent a net
the resulting behavior of exchange rates.
As U.S. residents buy fewer foreign goods loss to the country as a whole. The second 1 percent to 1.5 percent in the short run
and 1.5 percent to 2 percent in the long
because of the tariff, the amount of foreign
effect does represent a net cost to the
run. U.S. consumers would experience a
currencies needed by U.S. consumers to
country in the form of a misallocation of
purchase those goods will decline, as will resources. Because of the tariff, consumers 7 percent to 10 percent rise in import
the volume of dollars supplied to the
shift some purchases away from low-cost prices in the short run and a 4.5 percent
foreign-exchange market. Consequently,
to 7 percent rise in import prices in the
foreign producers to high-cost domestic
long run.
the dollar's exchange rates (the price of
producers. The shift in production to a
dollars relative to other currencies) will
The tariff would raise approximately
manufacturer that requires more resources
tend to appreciate, making the dollar more to produce a given level of output represents $33 to 35 billion per year in the short
expensive in terms of foreign currencies
an efficiency loss. This loss is manifested
run and $31 to $33 per year in the long
and making foreign currencies less
run. This revenue would be sufficient to
in a lower level of world output and
expensive in terms of dollars. The appreci- consumption.
reduce the federal- budget deficit by an
ation, therefore, tends to reduce the dollaramount equal to approximately 1 percent
price of imports. In this way, the dollar's
of GNP per year throughout the decade.
The Effects on the Import Market
appreciation partially offsets the price
Of course, this assumes that the federal
To consider the quantitative implications
government enacts no additional spending
effects of the tariff.
of a comprehensive tariff, we estimated
Tariffs reduce the competitive edge of
programs or tax reductions. U.S. consumers
the effects of a 15 percent tax levied on
foreign products. As sales decline in the
would pay most of the tax, but foreign
United States, many foreign suppliers will all merchandise imports beginning in 1985. producers would pay roughly $3 to
lower their prices. Some will reduce prices, Table 1 provides our results. We incorpo$6 billion in the short run and $6 to
because the cost of production falls as
rate into these estimates the offsetting
$10 billion in the long run.
the quantity produced for shipment to the influence of a dollar appreciation. The
U.S. market declines. Others will cut prices exchange-rate effects were derived from
a model that allows foreign prices to
to protect market share in the United
respond to the tariff and that assumes the
States. As foreign producers lower their
prices, they effectively pay part of the
value of the dollar is determined solely
by trade in goods and services.' Other
tariff and help finance the U.S. federalfactors, such as expectations and interest
budget deficit from their profits.
rates, also influence exchange rates,
especially in the short run. Because we
are uncertain how the tariff will affect
these factors, we could not include their
influence in the exchange-rate model.
of capital to the United States. These
capital inflows have helped to keep the
dollar strong in foreign-exchange markets.
It might seem that measures to reduce
the federal-budget deficit would promote
a dollar depreciation, but this is not the
case for a tariff, as we discuss below.

1. The exchange-rate model is found in Giorgio
Basevi, "The Restrictive Effects of the U.S. Tariff
and Its Welfare Value;' American Economic Review,
vol. 58 (June 1968), pp. 840·52.

environment, the tariff could cause greater
Price Responses
price increases than we normally might
The tariff will tend to cause a one-time
expect based on the current percentage
of imports in the CPI.
rise in the overall U.S. price level, the
extent of which depends on many variables.
As already discussed, the effect on
Income Effects
domestic prices depends on how foreign
A large-scale tariff surely would have
prices react to the tariff and on the
resulting exchange-rate appreciation. We some effects on domestic and foreign
have taken account of these factors in
income levels, on real economic activity,
making our estimates of the tariff's impact and on employment. Without a more
on import prices. Weighting the increase in elaborate econometric model, we are unable
import prices according to their importance to estimate the size of these effects, but
in the consumer price index (CPI) suggests we can discuss the general direction of
their influence. The tariff shifts consumers'
that the tariff will add approximately
expenditures away from imports to
domestically produced goods. This should
Table 1 Impacts of a 15 Percent Across-The- Board -Tariff'
raise nominal domestic income growth,
Long-run estimates
Response
Short-run estimates
but the net impact on real economic
$ 35.1 to $ 33.4
$ 32.8 to $ 31.4
Tariffrevenues (billions)
activity and employment in the United
$ 26.4 to $ 21.7
$ 31.8 to $ 27.8
Consumer burden
States is quite uncertain. As we already
$6.4 to $9.7
$3.3 to $5.6
Producer burden
have indicated, the tariff will induce other
$-38.4 to $-46.9
Change in import values
$·24.7 to $-34.7
effects that will offset the boost to nominal
(billions)
income. The impact on real income also
$1.3 to $1.3
$1.1 to $1.3
Efficiencylosses (billions)
depends on how the tariff will affect prices.
$1.0 to $1.1
$1.1 to $0.9
To United States
In addition, as the tariff switches
$0.2 to $0.4
To foreign producers
$0.1 to $0.2
consumers' expenditures toward domes9.7 to 7.4
U.S. import price change (%)
6.6 to 4.5
tically produced goods, it will cause foreign
-1.0 to -1.5
-1.6 to -2.0
Foreignprice change (%)
income growth to slow. Foreigners
Exchange rate change (%)
4.3 to 6.1
6.8 to 8.5
consequently will buy fewer of our exports.
a. These estimates are average annual values and allow for exchange-rate feedbacks. The authors will provide
Growth and employment among U.S.
a description of the estimation technique upon request.
export industries would decline. As already
indicated, the tariff-induced appreciation
of dollar exchange rates would lower
According to our model, the efficiency
1 to 2 percentage points to the CPI, but
further the growth of the export sector
losses associated with the tariff would
this estimate could be on the low side.
and, as the tariff raised domestic prices,
be fairly small, amounting to slightly more The speed and extent to which import
it would erode further the export industries'
price changes ripple through the economy
than $1 billion per year. U. S. consumers
ability to compete in world markets. We
would incur nearly all of the efficiency
depend importantly on the amounts of
losses associated with the tariff. In total,
unused resources and unused capacity in are unable to discern the net impact of the
tariff on domestic growth and employment,
the economy. A tariff works by switching
U.S. consumers would incur costs
associated with the transfer of purchasing
consumer expenditures from foreign goods but these income considerations all
suggest that the improvement in the
to domestically produced goods. With
power to the federal government and with
current-account and federal-budget deficits
the increased inefficiency resulting from
unused resources in the economy,
could be much smaller than our estimates
domestic producers can accommodate this
the tariff.
suggest.'
increase in demand largely through
increased output. Prices under these
circumstances will rise only modestly.
When the economy reaches full employment
and capacity limits, however, no additional
output is possible; producers then will
accommodate the increase in domestic
demand through higher prices.
The U.S. economy is showing strong
and steady growth, as it enters its second
year of expansion. GNP is currently above
its trend value, suggesting that resources
are becoming fully utilized and that price
pressures could develop- In such an
The model suggests that the U.S. trade
deficit would decline approximately
$25 to $35 billion in the short run and
$38 to $47 billion in the long run. The
tariff would be sufficient to reduce the
U.S. current-account deficit to a level
approximately equal to 2.5 percent of GNP
through 1987. These figures consider
only the effects of the tariff on imports,
but the induced appreciation of the dollar
will also raise the foreign -currency price
of U.S. exports. Consequently, U.S.
exports will also fall, and the resulting
improvement in the trade balance will be
smaller than our model suggests.

2. The GNP trend is the mid-expansion trend as
defined by the Bureau of Economic Analysis, U.S.
Department of Commerce.

3. Large-scale econometric model simulations
suggest that an across-the-board tariff would reduce
real economic activity and raise the unemployment
rate moderately. See, for example, Christopher Caton,
"The Effects of a Temporary Import Tariff;' Special
Studies, Data Resources U.S. Review, March 1985,
pp.13-20.

The estimates also span two time frames.
The decline in the quantity of imports
also depends on how sensitive consumers
The short run refers to a period of
are to price changes in the import market.
approximately three years. Some proposals
If, for example, there are few domestically for a tariff surcharge would limit the tax
produced substitutes for imports, U.S.
to a period of three years. The long run
consumers will be less sensitive to import- refers to a period longer than three years,
in which consumers have adjusted more
price increases than if substitute goods
are readily available. Immediately following fully to the tariff.
It is important to remember that our
imposition of the tariff, the resulting price
approach considers only the effects of the
increases will elicit a relatively small
The Effects of a Tariff
tariff on imports. The tariff also will affect
response from consumers. As consumers
Tariffs, which are taxes on imports, raise
the dollar prices of goods imported to the discover domestic substitutes for the higher exports through its influence on exchange
rates and income levels both here and
priced imports, however, their response
United States. As prices rise, consumers
to the levy will grow. Import sales will
abroad. These effects on exports are
buy fewer imports. The extent to which
discussed in later sections of this Economic
drop, and domestic sales will rise.
a tariff alters the price and quantities of
Commentary, but are not incorporated in
imports depends on many things. Three
In raising prices and lowering the
the results presented in table 1.
quantities of imports, the tariff has two
important factors are the response of
important effects on U.S. consumers. First,
exchange rates to the tariff, the behavior
The imposition of a 15 percent tariff
of foreign prices following imposition of
the tax transfers money away from U.S.
by the United States would produce a
consumers to the government. This money 4 percent to 6 percent appreciation of the
the tariff, and the price-sensitivity of
is a source of revenue for financing the
U.S. consumers.
dollar in the short run and a 7 percent
federal-budget deficit. While certainly a
The ultimate impact of the proposed
to 9 percent appreciation in the long run,
according to our models. Foreign producers
tariff on U.S. consumer prices depends on cost to consumers, this transfer of purwould reduce their prices by approximately
chasing power does not represent a net
the resulting behavior of exchange rates.
As U.S. residents buy fewer foreign goods loss to the country as a whole. The second 1 percent to 1.5 percent in the short run
and 1.5 percent to 2 percent in the long
because of the tariff, the amount of foreign
effect does represent a net cost to the
run. U.S. consumers would experience a
currencies needed by U.S. consumers to
country in the form of a misallocation of
purchase those goods will decline, as will resources. Because of the tariff, consumers 7 percent to 10 percent rise in import
the volume of dollars supplied to the
shift some purchases away from low-cost prices in the short run and a 4.5 percent
foreign-exchange market. Consequently,
to 7 percent rise in import prices in the
foreign producers to high-cost domestic
long run.
the dollar's exchange rates (the price of
producers. The shift in production to a
dollars relative to other currencies) will
The tariff would raise approximately
manufacturer that requires more resources
tend to appreciate, making the dollar more to produce a given level of output represents $33 to 35 billion per year in the short
expensive in terms of foreign currencies
an efficiency loss. This loss is manifested
run and $31 to $33 per year in the long
and making foreign currencies less
run. This revenue would be sufficient to
in a lower level of world output and
expensive in terms of dollars. The appreci- consumption.
reduce the federal- budget deficit by an
ation, therefore, tends to reduce the dollaramount equal to approximately 1 percent
price of imports. In this way, the dollar's
of GNP per year throughout the decade.
The Effects on the Import Market
appreciation partially offsets the price
Of course, this assumes that the federal
To consider the quantitative implications
government enacts no additional spending
effects of the tariff.
of a comprehensive tariff, we estimated
Tariffs reduce the competitive edge of
programs or tax reductions. U.S. consumers
the effects of a 15 percent tax levied on
foreign products. As sales decline in the
would pay most of the tax, but foreign
United States, many foreign suppliers will all merchandise imports beginning in 1985. producers would pay roughly $3 to
lower their prices. Some will reduce prices, Table 1 provides our results. We incorpo$6 billion in the short run and $6 to
because the cost of production falls as
rate into these estimates the offsetting
$10 billion in the long run.
the quantity produced for shipment to the influence of a dollar appreciation. The
U.S. market declines. Others will cut prices exchange-rate effects were derived from
a model that allows foreign prices to
to protect market share in the United
respond to the tariff and that assumes the
States. As foreign producers lower their
prices, they effectively pay part of the
value of the dollar is determined solely
by trade in goods and services.' Other
tariff and help finance the U.S. federalfactors, such as expectations and interest
budget deficit from their profits.
rates, also influence exchange rates,
especially in the short run. Because we
are uncertain how the tariff will affect
these factors, we could not include their
influence in the exchange-rate model.
of capital to the United States. These
capital inflows have helped to keep the
dollar strong in foreign-exchange markets.
It might seem that measures to reduce
the federal-budget deficit would promote
a dollar depreciation, but this is not the
case for a tariff, as we discuss below.

1. The exchange-rate model is found in Giorgio
Basevi, "The Restrictive Effects of the U.S. Tariff
and Its Welfare Value;' American Economic Review,
vol. 58 (June 1968), pp. 840·52.

environment, the tariff could cause greater
Price Responses
price increases than we normally might
The tariff will tend to cause a one-time
expect based on the current percentage
of imports in the CPI.
rise in the overall U.S. price level, the
extent of which depends on many variables.
As already discussed, the effect on
Income Effects
domestic prices depends on how foreign
A large-scale tariff surely would have
prices react to the tariff and on the
resulting exchange-rate appreciation. We some effects on domestic and foreign
have taken account of these factors in
income levels, on real economic activity,
making our estimates of the tariff's impact and on employment. Without a more
on import prices. Weighting the increase in elaborate econometric model, we are unable
import prices according to their importance to estimate the size of these effects, but
in the consumer price index (CPI) suggests we can discuss the general direction of
their influence. The tariff shifts consumers'
that the tariff will add approximately
expenditures away from imports to
domestically produced goods. This should
Table 1 Impacts of a 15 Percent Across-The- Board -Tariff'
raise nominal domestic income growth,
Long-run estimates
Response
Short-run estimates
but the net impact on real economic
$ 35.1 to $ 33.4
$ 32.8 to $ 31.4
Tariffrevenues (billions)
activity and employment in the United
$ 26.4 to $ 21.7
$ 31.8 to $ 27.8
Consumer burden
States is quite uncertain. As we already
$6.4 to $9.7
$3.3 to $5.6
Producer burden
have indicated, the tariff will induce other
$-38.4 to $-46.9
Change in import values
$·24.7 to $-34.7
effects that will offset the boost to nominal
(billions)
income. The impact on real income also
$1.3 to $1.3
$1.1 to $1.3
Efficiencylosses (billions)
depends on how the tariff will affect prices.
$1.0 to $1.1
$1.1 to $0.9
To United States
In addition, as the tariff switches
$0.2 to $0.4
To foreign producers
$0.1 to $0.2
consumers' expenditures toward domes9.7 to 7.4
U.S. import price change (%)
6.6 to 4.5
tically produced goods, it will cause foreign
-1.0 to -1.5
-1.6 to -2.0
Foreignprice change (%)
income growth to slow. Foreigners
Exchange rate change (%)
4.3 to 6.1
6.8 to 8.5
consequently will buy fewer of our exports.
a. These estimates are average annual values and allow for exchange-rate feedbacks. The authors will provide
Growth and employment among U.S.
a description of the estimation technique upon request.
export industries would decline. As already
indicated, the tariff-induced appreciation
of dollar exchange rates would lower
According to our model, the efficiency
1 to 2 percentage points to the CPI, but
further the growth of the export sector
losses associated with the tariff would
this estimate could be on the low side.
and, as the tariff raised domestic prices,
be fairly small, amounting to slightly more The speed and extent to which import
it would erode further the export industries'
price changes ripple through the economy
than $1 billion per year. U. S. consumers
ability to compete in world markets. We
would incur nearly all of the efficiency
depend importantly on the amounts of
losses associated with the tariff. In total,
unused resources and unused capacity in are unable to discern the net impact of the
tariff on domestic growth and employment,
the economy. A tariff works by switching
U.S. consumers would incur costs
associated with the transfer of purchasing
consumer expenditures from foreign goods but these income considerations all
suggest that the improvement in the
to domestically produced goods. With
power to the federal government and with
current-account and federal-budget deficits
the increased inefficiency resulting from
unused resources in the economy,
could be much smaller than our estimates
domestic producers can accommodate this
the tariff.
suggest.'
increase in demand largely through
increased output. Prices under these
circumstances will rise only modestly.
When the economy reaches full employment
and capacity limits, however, no additional
output is possible; producers then will
accommodate the increase in domestic
demand through higher prices.
The U.S. economy is showing strong
and steady growth, as it enters its second
year of expansion. GNP is currently above
its trend value, suggesting that resources
are becoming fully utilized and that price
pressures could develop- In such an
The model suggests that the U.S. trade
deficit would decline approximately
$25 to $35 billion in the short run and
$38 to $47 billion in the long run. The
tariff would be sufficient to reduce the
U.S. current-account deficit to a level
approximately equal to 2.5 percent of GNP
through 1987. These figures consider
only the effects of the tariff on imports,
but the induced appreciation of the dollar
will also raise the foreign -currency price
of U.S. exports. Consequently, U.S.
exports will also fall, and the resulting
improvement in the trade balance will be
smaller than our model suggests.

2. The GNP trend is the mid-expansion trend as
defined by the Bureau of Economic Analysis, U.S.
Department of Commerce.

3. Large-scale econometric model simulations
suggest that an across-the-board tariff would reduce
real economic activity and raise the unemployment
rate moderately. See, for example, Christopher Caton,
"The Effects of a Temporary Import Tariff;' Special
Studies, Data Resources U.S. Review, March 1985,
pp.13-20.

Additional Adverse Effects
Although the tariff surcharge could help
reduce the federal- budget deficit and
the current-account deficit, it also would
reduce U.S. exports because the tariff
would promote a dollar appreciation and
would reduce foreign income growth.
The adverse repercussions on U.S. export
industries would be especially serious if
foreign governments retaliate.
An attractive feature of an across-theboard tariff is that part of its burden falls
on foreign producers, if they lower the
prices of goods shipped to the U.S. market.
This, however, is the most dangerous
aspect of the proposal. If foreign
governments view the tariff as a politically
motivated attempt to shift the burden of
financing U.S. budget deficits abroad,
instead of incurring the domestic costs of
trimming expenditures and raising taxes,
they might retaliate by blocking the sale
of U.S. exports in their markets. Many of
our trading partners also have relatively
large government budget deficits and
could decide that if a tariff is an acceptable
budget-trimming tool for the United States,

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it could work well in their countries. If
retaliation were to result, the tariff
jeopardizes the growth and continued
development of some of our most efficient
and rapidly growing industries, such as
computers and aircraft. Moreover,
retaliation would fall especially hard on
already depressed U.S. agricultural
exports, which are often a target of foreign
protectionist measures.
When talking about a tariff surcharge,
we speak of imports as if they were a
homogeneous group of products from a
single foreign producer. In fact, we import
myriad items from many different countries.
It might not be in our best interest to tax
all of these items according to the same
rate. Some imports are important in the
production process of domestic industries
and lack domestic substitutes. Taxing
such items could impair the ability of
domestic industries that use imported
materials to compete in world markets.

It also might not be in our best interest
to tax the exports of less-developed
debtor nations. Despite the numerous
financial arrangements lenders have
provided to ease the burden of repaying
international debts, debtor countries
ultimately must run export surpluses if
they are to repay their debts. Under
International Monetary Fund austerity
programs, these nations have greatly
reduced their imports from the United
States, but they cannot reduce their imports
below the minimum level needed to
support their economies. It is especially
important, therefore, that these nations
expand their export markets. Because
the United States is the largest national
market in the world, an across-the-board
tariff would greatly handicap such efforts.
The analysis presented in this Economic
Commentary does not recommend the
surcharge as an efficient policy option.
Although such a tariff would help lower
both the internal and external deficits, it
would have adverse effects on dollarexchange rates and could easily invite
foreign retaliation. Much of the burden of
a tariff surcharge would settle on U.S.
consumers and U. S. export industries.

BULK RATE
US. Postage Paid
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Permit No. 385

Federal Reserve Bank of Cleveland

March 15, 1985
ISSN 0428-1276

ECONOMIC
COMMENTARY
The United States is currently experiencing
the strongest economic recovery since
the Korean War, with virtually no increase
in the rate of inflation. Uncertainties
associated with persistently large federalbudget deficits, and with internationalpayments imbalances, however, cloud the
outlook for continued prosperity.
The federal-budget deficit will equal
approximately $210 billion in the current
fiscal year, representing 5.4 percent of
Gross National Product (GNP). In the
absence of significant budget-cutting
measures, the deficit will remain in the
neighborhood of 4 percent to 5 percent
of GNP throughout the decade. During the
1970s, the federal-budget deficit averaged
slightly more than 2 percent of GNP;
during the 1960s, a decade of rapid capital
accumulation, the deficit averaged less
than 1 percent of GNP. As the economy
continues to expand, and as private credit
demands continue to firm, hefty federal
credit needs could place increasing pressure on interest rates and could threaten
the continued growth of the interestsensitive sectors of the economy.
Meanwhile, the current-account deficit
reached a record $102 billion, or 3 percent
of GNP, in 1984. The current-account
balance measures our net international
trade in goods and services plus U.S.
unilateral transfer payments to foreigners.

The authors are economists with the Federal Reserve
Bank of Cleveland. They would like to thank Peter
Isard for his helpful comments.
The views stated herein are those of the authors
and not necessarily those of the Board of Governors
of the Federal Reserve System or of the Federal Reserve
Bank of Cleveland.

Many analysts regard the current-account
surplus or deficit as the most useful
summary statistic of the nation's gains or
losses from international commerce.
Throughout most of the post-World War II
period, the United States has run a currentaccount surplus. Most observers expect
the current-account deficit to remain in
the neighborhood of 3 percent of GNP at
least through 1987. The large currentaccount deficit bears witness to the substantial gains foreign competitors have
made recently against U.S. firms in
domestic and world markets.
Recently, some policymakers have expressed interest in the possibility of using
an across-the-board tax on imports to
reduce the federal-budget and currentaccount deficits. Proponents of a tariff
surcharge argue that the levy would reduce
US. imports, thereby lowering the currentaccount deficit, while raising revenues
to reduce the federal-budget deficit. In
this Economic Commentary, we examine
the possible effects of an across-the-board
tariff and estimate its costs.
The Current International
Environment
Economic theory and centuries of economic
history have taught that nations engaged
in international trade reap substantial
benefits in terms of the quantity and
diversity of products available for consumption. Trading nations have always
prospered more than nations that have

Will Taxing Imports
Help?
by Michael F. Bryan and
Owen F. Humpage

closed their borders. Recent experience
has demonstrated, however, that the
benefits of international trade are not
always evenly distributed. The United
States is currently experiencing a record
current-account deficit, much of which is
attributable to the 72 percent appreciation
of the dollar since 1980. A dollar appreciation lowers the dollar-price of U.S.
imports and raises the foreign-currency
price of exports. A dollar appreciation
benefits consumers and importers, but
hurts US. industries that compete against
imports and that sell goods in foreign
markets.
Many analysts cite the federal-budget
deficit as one important factor contributing
to the dollar's strength. The relationship
between the federal-budget deficit and
exchange rates is neither simple nor direct.
It relies on the deficit's tendency to raise
domestic interest rates and to attract foreign
capital, which depends crucially on the
behavior of private savings and investment both here and abroad. Heavy federal
borrowing is consuming a record peacetime share of the private savings available
to finance private credit needs in the
United States, and is helping to keep U.S.
interest rates above levels they otherwise would have attained. With credit
demands relatively weak abroad, the
attractive return on dollar-denominated
assets has encouraged heavy net inflows