While the theoretical structure of the product life cycle approach is the same as in the traditional doctrine of international trade, based on the hypothesis of full employment of factors, its empirical application is useful in explaining the composition of exports from the countries of Central...

The fiscal contraction undertaken in Ireland in the late 80’s has received attention in the literature since it was followed by an expansion of aggregate demand and production. This has been considered an effect of the expectations of a lower future tax burden, which boosted private...

The use of traditional international taxation principles seems inadequate to tackle electronic commerce. This appears most clearly when the object of the economic transaction is the transmission of information. However, it seems possible to rescue the traditional concepts by reformulating them....

In a closed economy, a commodity tax drives a wedge between the producer price and the consumer price. In open economies, intercountry differences in commodity taxation can induce two additional distortions: (1) Cross-country differences in consumer marginal rates of substitution (which result...