Domestic Taxes and International Trade : Some Evidence /
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 particula...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2006.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2006/047 |
| 在線閱讀: | Full text available on IMF |