Core Viewpoint - Tariffs have re-emerged as a focal point in global economic and trade policies, particularly due to the rise of trade protectionism in the U.S. and the reevaluation of tariff policies by multiple countries amid geopolitical conflicts and fiscal pressures [5]. Summary by Sections Origin and Characteristics of Tariffs - Historically, tariffs originated as a form of transit fee for cross-border goods, primarily aimed at controlling the movement of people and goods, rather than for fiscal purposes [7]. - Tariffs have evolved from being a minor component of national fiscal systems to a crucial tool for economic intervention and revenue generation, especially since the 16th century with the rise of international trade [8][11]. Functions of Tariffs - Tariffs serve three main functions: revenue generation, protection of domestic industries, and economic regulation [11]. - The role of tariffs has shifted over time, influenced by economic development and prevailing economic ideologies, with their revenue-generating function becoming less significant in developed countries [12][19]. Evolution of Tariff Systems - The evolution of global tariff systems can be divided into five main stages from the 16th century to the present, reflecting changes in economic thought and development levels [13][14]. - **First Stage (16th-18th Century)**: Mercantilism dominated, with tariffs primarily used for revenue collection [15]. - **Second Stage (19th Century)**: The rise of free trade theories led to a reduction in tariffs in industrialized nations, while developing countries continued to rely on tariffs for revenue and protection [16]. - **Third Stage (Early 20th Century)**: Protectionism surged post-World War I, reinforcing tariffs as tools for revenue and industry protection [17]. - **Fourth Stage (Post-WWII to 2017)**: Establishment of a global free trade system led to a general decline in tariffs and a shift towards income and consumption taxes as primary revenue sources [18]. - **Fifth Stage (2018-Present)**: A resurgence of protectionism, particularly in the U.S., has seen tariffs used again for industry protection and economic regulation [19]. Dependency on Tariff Revenue - Global economies can be categorized based on their dependency on tariff revenue, with developed economies generally showing low dependency (below 3%), while some developing economies exhibit medium (3%-5%) or high dependency (over 5%) [20][23][26]. - Countries like Japan, Canada, and the U.S. have low tariff revenue contributions to their overall fiscal income, while nations like the Philippines show a high reliance on tariffs due to weaker tax systems [23][28].

Tax Origin and Characteristics - Tariffs originated as a form of transit tax, primarily for controlling the movement of goods and maintaining border security[2] - Historically, tariffs were not significant in fiscal systems until the rise of international trade in the 16th century[2] Evolution of Tariff Functions - The function of tariffs has evolved from revenue collection to industry protection and economic regulation, influenced by economic development and prevailing economic ideologies[3] - Five distinct phases of tariff evolution are identified, with the latest phase (2018-present) marked by a resurgence of protectionism under the Trump administration[4][24] Global Economic Dependence on Tariffs - Countries are categorized based on their reliance on tariff revenue: low dependence (below 3%), medium dependence (3%-5%), and high dependence (above 5%)[5][25] - Developed economies like the US, Japan, and the UK have low tariff revenue reliance, with figures such as 1.2% for the US and 0.5% for Japan in 2022[5][28] Medium Dependence Economies - Countries like India and Vietnam show medium dependence on tariffs, with tariff revenue constituting 4.1% and 3.1% of national fiscal income respectively in 2022[6][31] High Dependence Economies - The Philippines exemplifies high dependence on tariffs, with 18.1% of its national fiscal income derived from tariffs in 2022, significantly higher than other nations[6][33] Risks and Considerations - Potential risks include unexpected changes in global trade policies and shifts in international economic and political landscapes[7]

点击图片▲立即试听 " 美国是一座宏伟大教堂的结合体，同时它旁边还附带着一个巨大的赌场 …… 赌场里，大家玩得很尽兴，金钱流动频繁，但未来 100 年里，美国必须确保这座大教堂 不会被赌场吞噬。 " 文 / 巴九灵（微信公众号：吴晓波频道） 每逢五一假期，有个夜终究要熬，我们总说看一次少一次，但很可能这是真的最后一次。 当地时间上午 9 点，被称作史上最重要的一次巴菲特股东大会在小镇奥马哈举行，负责全程直播的 CNBC 以《一个时代的终结：沃伦 · 巴菲特将 要求伯克希尔董事会任命格雷格 · 阿贝尔取代他担任首席执行官》为主标题，为这次大会定了性。 图源： CNBC 自 1965 年收购一家濒临倒闭的纺织厂以来，沃伦 · 巴菲特和已经去世的搭档查理 · 芒格（享年 99 岁）用 60 年的时间，将其打造成为一家独一 无二的美国企业 —— 伯克希尔哈撒韦，而 60 年来的时间积累，令他成为当代社会独一无二的 " 时代活化石 " 和 " 奥马哈先知 " 。 尽管无人刻意提及，但包括巴菲特本人在内，对于这场有可能是巴菲特最后一次主持的股东大会，人们似乎有了一定默契。 他本人高调宣布了自己权力交接和对未来持股的处置， ...