A tariff imposed principally as a source of government revenue. This is contrasted with a protective tariff, imposed mainly as a means of assisting domestic producers to compete with imports. Many actual tariffs have effects in both ways, though a tariff on goods a country does not produce is clearly for revenue purposes only, while a prohibitive tariff can only be protective as it raises no revenue. Revenue tariffs are important for many less developed countries (LDCs), which find difficulty in collecting taxes from a largely informal internal economy.

• beggar-my-neighbour policy
• behavioural theories of the firm
• bell curve
• below-the-line
• benefit
• benefit-cost analysis
• benefit principle
• benefits
• benefits in kind
• benefits system
• Benelux
• Bertrand competition
• Bertrand duopoly
• BES
• best
• beta coefficient
• beta stocks
• Beveridge Report
• bias
• bid
• big bang
• big four
• big push
• bilateral monopoly
• bilateral trade