This collection of studies is intended to help trade negotiators navigate through the international discussion over liberalising trade in environmental goods and services by exploring in greater depth three categories of environmental goods: environmentally preferable products, renewable-energy...

Are the predictions of tax competition theory wrong? Recent empirical results on capital taxation suggest that this might be the case. While tax competition literature predicts that capital taxes decrease with increasing globalisation, empirical studies on various data find contradicting...

This contribution provides evidence for the hypothesis that trade increases growth through its curbing effect on capital taxes. The analysed trade-growth channel includes a negative impact of openness on corporate taxes and a negative effect of taxes on growth. The paper explores the two steps...