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
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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