Tax Exporting: An Analysis Using a Multiregional CGE Model

Borradores de Economia
Number: 
171
Published: 
Classification JEL: 
C68, H87, R13
Keywords: 
Human capital agglomeration, Social returns, Private returns, Externalities, Uncertainty, Fiscal policy

This paper investigates whether developed countries export taxes to developing countries, contributing to the deterioration of their terms of trade and welfare; that is to what extent the distribution of gains from trade is being affected not by existing