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Institutional reform and global value chains
Egger, Hartmut; Fischer-Thöne, Christian - 2021
This paper sets up a model of trade, in which two countries with differing levels of technology specialize on the production of subsets of the global value chain. In the open economy equilibrium, the technologically backward country exports intermediates in exchange for imports of a homogeneous...
Persistent link: https://www.econbiz.de/10013336229
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The importance of special safeguard tariffs (SSG) for Brazilian sugar exports : working paper submitted to the 2015 ERSA Congress
Costa, Cinthia Cabral da; Burnquist, Heloisa Lee; … - 2015
an increase in Brazilian sugar exports in the absence of SSG tariffs was calculated and also the overall impact on … raw sugar in EU and 30% for white sugar in US in years 1999 and 2002, which the additional tariffs were highest. In period … tariffs applied by EU were always higher than those applied by US. We estimated that the impact of the value of sugar that was …
Persistent link: https://www.econbiz.de/10011485200
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Which factors determine the utilization of preferential tariff rates?
Legge, Stefan; Lukaszuk, Piotr - 2019
The number of bilateral and multilateral trade agreements has surged in recent years. In order to benefit from preferential tariff rates,firms must apply and comply with rules of origin requirements. This is costly and explains why preference utilization rates (PUR) are far below 100 percent. In...
Persistent link: https://www.econbiz.de/10012317015
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Robots, reshoring, and the lot of low-skilled workers
Krenz, Astrid; Prettner, Klaus; Strulik, Holger - 2019
We propose a theoretical framework to analyze the offshoring and reshoring decisions of firms in the age of automation. Our theory suggests that increasing productivity in automation leads to a relocation of previously offshored production back to the home economy but without improving...
Persistent link: https://www.econbiz.de/10012309562
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The mobile tax bill : how mobile is impacted by sector-specific taxes
Castells, Pau; Pedrós, Xavier; Sivakumaran, Mayuran - 2019
Many developing countries have introduced sector-specific taxes on the consumption of mobile services, which apply on top of general taxes, and therefore discourage the positive externalities that have been estimated to be associated with the use of mobile technology on workers' productivity and...
Persistent link: https://www.econbiz.de/10012153764
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The inheritance and gift tax in Germany reform potentials for tax revenue, efficiency and distribution
Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020
The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to the OECD. The purpose of this paper is therefore to...
Persistent link: https://www.econbiz.de/10012419216
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Domestic product standards and free trade areas : implications for the EU-Japan FTA
Yanase, Akihiko; Kurata, Hiroshi - 2014
affects the optimal levels of external tariffs and standards, which are chosen by each country, and national welfare. In light … the several forms of PTAs, we focus on free trade areas (FTAs), where each member country chooses its external tariffs …
Persistent link: https://www.econbiz.de/10011490666
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Social and nonlinear tariffs on drinking water: cui bono? : empirical evidence from a natural experiment in France
Mayol, Alexandre - In: Revue d'économie politique 127 (2017) 6, pp. 1161-1185
Persistent link: https://www.econbiz.de/10011809707
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Assessing president Trump's child care proposals
Batchelder, Lily L.; Maag, Elaine; Huang, Chye-Ching; … - In: National tax journal 70 (2017) 4, pp. 759-782
Persistent link: https://www.econbiz.de/10011833717
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A destination-based cash flow tax can be structured to comply with World Trade Organization rules
Grinberg, Itai - In: National tax journal 70 (2017) 4, pp. 803-818
Persistent link: https://www.econbiz.de/10011833744