Journal Article Import Objective, Distortions, and Optimal Tax Structure: A Generalization Get access Arvind Panagariya Arvind Panagariya University of Maryland Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 98, Issue 3, August 1983, Pages 515–524, https://doi.org/10.2307/1886024 Published: 01 August 1983