Import tariff upstream versus export tax downstream: Are they welfare equivalent?

HONG HWANG2018-09-102018-09-102003http://www.scopus.com/inward/record.url?eid=2-s2.0-14844295088&partnerID=MN8TOARShttp://scholars.lib.ntu.edu.tw/handle/123456789/304544[SDGs]SDG17Import tariff upstream versus export tax downstream: Are they welfare equivalent?journal article10.1080/0963819032000132085