In an effort to stimulate trade, has Canada conducted regular trade missions starting in 1994, often led by the Prime Minister. According the Canada, these mission have led to tens of billions of dollars in new business deals. This paper uses multilateral trade data and a gravity equation to...

The Foreign Account Tax Compliance Act (FATCA) represents a powerful response by the United States to flagrant offshore tax evasion. Although the new reporting regime has been criticized as unilateral and extraterritorial, this short article, prepared for a symposium hosted by Pepperdine Law...

This paper investigates the economic impact of tax incentives for American exports. These incentives include a partial tax exemption for export profits (available by routing exports through Foreign Sales Corporations), and the allocation of some export profits to foreign source income for...