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Suppose that the world price of T-shirts is AUD$20 each and Australia has a 30%

ID: 1137146 • Letter: S

Question

Suppose that the world price of T-shirts is AUD$20 each and Australia has a 30% ad valorem import duty on T-shirts (i.e. the import duty is 30% of the world price). A proposed project would replace 100,000 T-shirts currently imported annually by domestically produced T-shirts. The annual cost of the project (operating cost plus annual equivalent capital cost) at market prices is $1.0 million and at efficiency prices is $0.8 million. Calculate the annual benefit of the project, net of annual operating and capital costs, according to:

a. Project or Market analysis

b. Efficiency analysis

Explanation / Answer

Before the project

Australia was importing 100,000 T-shirts in an year.

Value of Imports = 100,000 X 20 = A$ 2 million

Tariff on imports = 30% of 2 million = A$ 600,000

After the project

Annual cost = A$ 1 million (operating cost + capital cost)

Revenue on sales = 100,000 X 20 = A$ 2 million

The net benefit of the project replacing the imports with domestically produced t-shirts = 2,000,000 - 1,000,000 = A$ 1 million

Efficiency Analysis

Cost of the project (efficiency prices) = A$ 800,000

Revenue from the project = A$ 2 million

Loss to the government on tariff from Imports = A$ 600,000

Net benefit = 2,000,000 - 800,000 - 600,000 = A$ 600,000

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