We analyze the impact of trade liberalization and removal of the federal tax credit in the United States on ethanol markets using a multimarket international ethanol model. We find that U.S. trade barriers have been effective in protecting the ethanol industry. Under current policy, there is...

We investigate the effect of trade liberalization on corporate income tax avoidance in a sample of Chinese manufacturing firms, using China's entry into the World Trade Organization (WTO) as a natural experiment. We find that firms engage in more tax avoidance in industries with larger tariff...

This study quantifies the impact of selected economic determinants on corporate tax revenues. The methodology applies a panel regression method with the 27 EU Member States considered for 2004-2020. This paper used a panel regression model with fixed effects, and the Arellano adjustment was used...