Tax Exporting:An Analysis Using a Multiregional CGE Model

Ana Iregui

Borradores de Economia from Banco de la Republica de Colombia

Abstract: This paper investigates whether developed countries export taxes to developing countries, contributing to the deterioration of their terms of trade and welfare; that is to what extent the distribution of gains from trade is being affected not by existing tariffs in developed countries, which are already at low levels but by their domestic taxation. An eight- region CGE model for the world economy is used. The results indicate that developed regions export capital taxes to developing regions. However, the effects of import tariffs on welfare and terms of trade are larger than those of domestic taxes.

Keywords: Tax exporting; applied CGE modelling (search for similar items in EconPapers)
JEL-codes: C68 H87 R13 (search for similar items in EconPapers)
Date: 2001-02
New Economics Papers: this item is included in nep-geo
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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https://doi.org/10.32468/be.171 (application/pdf)

Related works:
Journal Article: Tax Exporting: An Analysis Using A Multiregional CGE Model (2001)
Journal Article: TAX EXPORTING: AN ANALYSIS USING A MULTIREGIONAL CGE MODEL (2001)
Working Paper: TAX EXPORTING: AN ANALYSIS USING A MULTIREGIONAL CGE MODEL (2001)
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Persistent link: https://EconPapers.repec.org/RePEc:bdr:borrec:171

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