To study the potentially distortionary impact of divergent corporate income tax rates on international trade flows, we use an augmented empirical specification of the gravity model. Incorporating a corporate income tax rate trade barrier measure into a modified gravity model, we capture the...

We propose a novel application of a gravity model of trade as a policy preference mapping tool that reveals areas of potential interest groups formation. We examine a hypothesis that the EU.s inability of the coordinated anti-corruption effort is caused by its internal heterogeneity in...

This paper studies the importance of intangible barriers to trade in explaining variation in disaggregate international trade. The analysis is based on a sample of 55 countries for the year 2000. We explicitly focus on the importance of institutional and cultural dimensions of distance. Our...