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Domestic taxes and international trade : some evidence

Author: Michael Keen; Murtaza Syed; International Monetary Fund. Fiscal Affairs Department.
Publisher: [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006.
Series: IMF working paper, WP/06/47.
Edition/Format:   eBook : International government publication : EnglishView all editions and formats
Database:WorldCat
Summary:
The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967 to 2003 to examine the effects of these taxes on export performance, paying particular attention to the potentially complex dynamic effects to which theory points. It finds that increased reliance on VAT  Read more...
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Details

Genre/Form: Electronic books
Material Type: Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Michael Keen; Murtaza Syed; International Monetary Fund. Fiscal Affairs Department.
ISBN: 1282590200 9781282590205
OCLC Number: 694141255
Notes: "February 2006."
Description: 1 online resource (28 p.)
Series Title: IMF working paper, WP/06/47.
Responsibility: prepared by Michael Keen and Murtaza Syed.

Abstract:

The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967 to 2003 to examine the effects of these taxes on export performance, paying particular attention to the potentially complex dynamic effects to which theory points. It finds that increased reliance on VAT revenue tends to be associated with a sharp reduction in net exports, which quickly fades. This may reflect unrelated movements in consumption, and our preferred specifications point to no trade effects of the VAT in either the short or the long run. Our results also point, however, to powerful and complex effects from the corporate tax, the pattern of which is as theory would predict from a source-based tax of this kind. Increases in corporate taxation-whether measured by revenues or the statutory rate-are associated with sharp short-run increases in net exports (consistent with induced capital flows abroad); these are then subsequently and quickly reversed (consistent with increased income from investments abroad), leaving an increase in net exports that converges to zero.

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