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Using a panel of 97 mostly developing and transitional countries for the period 1990-2011, this paper explores fiscal implications of membership in the World Trade Organization (WTO). Em-ploying robust difference-in-difference specifications as well as semi-parametric methods, we find that...
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State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
Persistent link: https://www.econbiz.de/10010503466
The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...
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China, the United States, and India, decided on a more gradual phasing out extending beyond 2030. This paper estimates the ….5 percent by 2030. Among non-European countries, Australia, New Zealand, and Mexico will also be affected, with an expected … welfare loss of about 1.5 percent. Some of the major emitters, such as China and India, will experience minimal impacts to …
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crops (wheat, maize, and rice) in up to eight countries (India, China, Egypt, Thailand, Ecuador, Uruguay, the United States …, and Australia) to global and country-specific crop demand and supply conditions. The evidence suggests that conclusions …
Persistent link: https://www.econbiz.de/10003987277
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