دوشنبه 10 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Value-Added Taxes and U.S. Trade Competitiveness |
| عنوان فارسی مقاله | مالیات های ارزش افزوده و رقابت ایالات متحده آمریکا |
| مشخصات مقاله انگلیسی | |
| نشریه: freit |
|
| سال انتشار |
2010 |
| عنوان مجله |
International Trade Administration |
| تعداد صفحات مقاله انگلیسی | 32 |
| رفرنس | دارد |
| تعداد رفرنس | 29 |
| چکیده مقاله | |
| چکیده |
This paper discusses the trade implications of value-added taxes (VATs) that refund domestic taxes paid by exporters of domestic production while imposing taxes on imports of foreign production. VATs are used by over 140 countries of the world, including every member of the OECD less the United States. Our investigation of the implications of border-adjustable taxes on the U.S. trade balance suggests that VATs reduce trade volumes – both imports and exports – and that these impacts are stronger in extractive, location-intensive sectors. We use panel data over 12 years, 29 industries, and 146 countries to conduct the analysis. |
| کلمات کلیدی |
|
| دانلود | |
