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If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...
Persistent link: https://www.econbiz.de/10012485221
This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional county fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous...
Persistent link: https://www.econbiz.de/10011597787
2013. WTO commitments (1.0 p.p. average cut) and unilateral liberalizations on a most-favored-nation (MFN) basis (1.3 p …
Persistent link: https://www.econbiz.de/10011496864
Suppose that when addressing the question of "what’s left for the WTO?," negotiators relied not on the agenda … agreement like the WTO to facilitate. These three areas include applied tariffs for countries that are not members of the WTO …, applied tariffs for WTO members that are unbound, and applied tariffs for WTO members set in the presence of large amounts of …
Persistent link: https://www.econbiz.de/10011415258
This paper studies the incentives that developing countries have to protect intellectual properties rights (IPR). On the one hand, free-riding on rich countries technology reduces their investment cost in R&D. On the other hand, firm that violates IPR cannot legally export in a country that...
Persistent link: https://www.econbiz.de/10009764430
-so-poor beneficiaries also expand foreign sales, but only if they are not WTO members. For all others, the average export effects of NRTPs …
Persistent link: https://www.econbiz.de/10011924652
The past decades witnessed big changes in international trade with the rise of global value chains. Some countries, such as China, Poland, and Vietnam rode the tide, while other countries, many in the Africa region, faltered. This paper studies the determinants of participation in global value...
Persistent link: https://www.econbiz.de/10012213059
While it is well understood that industrialized countries use aid to grant political favors, little research covers alternative channels such as trade policy towards developing countries. We analyze eligibility investigations and revoking of U.S. Generalized System of Preferences (GSP) benefits...
Persistent link: https://www.econbiz.de/10011761497
Persistent link: https://www.econbiz.de/10003674386
We investigate the relation between Net Neutrality regulation and Internet fragmentation. We model a two-sided market, where Content Providers (CPs) and consumers interact through Internet Service Providers (ISPs), and CPs sell consumers' attention to advertisers. Under Net Neutrality, a...
Persistent link: https://www.econbiz.de/10011305392