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...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
1994.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 1994/050 |
| 在线阅读: | Full text available on IMF |