Tax exporting : an analysis using a multiregional CG model
Vol. 19. No. 40. Diciembre, 2001. Pág.: 89-133.
This paper investigates whether devoloped coutries export taxes to developed countries export taxes to developing countries, contributing to the deterioration of 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.