The Trade and Welfare Consequences of U.S. Export-Enhancing Tax Provisions /
The U.S. tax code contains two provisions that encourage exports by reducing the U.S. corporate income tax on export profits. An applied general equilibrium model of the U.S. economy is used to estimate the trade and welfare consequences of eliminating both tax provisions. We find that the provision...
المؤلف الرئيسي: | |
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مؤلفون آخرون: | |
التنسيق: | دورية |
اللغة: | English |
منشور في: |
Washington, D.C. :
International Monetary Fund,
1994.
|
سلاسل: | IMF Working Papers; Working Paper ;
No. 1994/050 |
الوصول للمادة أونلاين: | Full text available on IMF |