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| Author: | Rousslang, D. Tokarick, S. |
| Title: | The trade and welfare consequences of U.S. export-enhancing tax provisions |
| Journal: | Staff Papers
1994 : DEC, VOL. 41:4, p. 675-683 |
| Index terms: | TRADE TAXATION WELFARE |
| Language: | eng |
| Abstract: | The U.S. tax code contain two provisons that encourage exports by reducing the U.S. corporate income tax on export profits. In this paper the authors use an applied general equilibrium model of the U.S. economy to estimate the trade and welfare consequences of eliminating these tax provisions. The authors find that the provisions ameliorate the trade-discouraging effects of U.S. tariffs, but that they also adversely affect the U.S. terms of trade to such an extent that eliminating the provisions is likely to improve U.S. domestic welfare. |
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