Tax exporting : an analysis using a multiregional CG model
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Revista Ensayos Sobre Política Económica; Vol. 19. No. 40. Diciembre, 2001. Pág.: 89-133.
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2001-12-01
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2001-12
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0120-4483
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eng
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Las opiniones contenidas en el presente documento son responsabilidad exclusiva de los autores y no comprometen al Banco de la República ni a su Junta Directiva.
The opinions contained in this document are the sole responsibility of the author and do not commit Banco de la República or its Board of Directors.
Abstract
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.
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