Environmental Taxation and International Trade in a Tax-Distorted Economy

Capital Taxation, Globalization, and International Tax Competition

The historical evolution of the corporate tax burden in the OECD nations is studied, beginning with an assessment of alternative measures of the burden. Descriptive analysis of these time series reveals no evidence of a competitive “race to the bottom” in capital taxation, and little evidence of even a harmonization of the tax burden. These conclusions for the OECD and Europe as a whole are con...

Trade and Tax Reforms in a Cash-in-Advance Economy

We examine the effects of coordinated trade-tax reforms and isolated tariff reforms on market access, government revenue and welfare for a small monetary economy, under the assumption that a certain fraction of purchases of each good must be financed with cash held in advance. Moreover, we allow for this fraction of purchases to vary across markets, in the sense that the required amount of mone...

International Trade Effects of Value-Added Taxation

Network Effects and International Trade in a Small Open Economy

One of the most important trends in the world economy in recent decades has been the improvement of the communications networks (e.g., the Internet and satellite communications networks). Technology penetrates all aspects of human life and in recent years has connected people all over the globe through the World Wide Web. With lower communications costs have come a growing connectivity of indiv...

International trade and environmental quality: a survey

International trade has been incorporating various aspects of environmental issues since 1970. The extent to which environmental problems might affect many facets of trade, or vice versa, has been the subject of considerable debate over these years. In this article we have attempted to establish some of the links between international trade and environmental quality by performing a comprehensiv...