The concepts of 'true protection' and the 'incidence of protection' ar
e potentially very useful for the evaluation of commercial policy. The
se concepts have been developed in the context of a model in which the
production functions are implicit. The present paper develops the ana
lysis of true protection in models in which the factors of production
are explicitly identified. The paper finds that the Heckscher-Ohlin mo
del may not be an appropriate vehicle for the analysis of the effects
of tariffs, while the specific-factors model facilitates a fuller eval
uation of, and permits additional insights into, the incidence of prot
ection.