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Border tax adjustments: Do they distort trade?

Citations

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Cited by:

  1. Zhang, Zhong Xiang, 2012. "Competitiveness and Leakage Concerns and Border Carbon Adjustments," International Review of Environmental and Resource Economics, now publishers, vol. 6(3), pages 225-287, December.
  2. Hübler, Michael, 2012. "Carbon tariffs on Chinese exports: Emissions reduction, threat, or farce?," Energy Policy, Elsevier, vol. 50(C), pages 315-327.
  3. Emmanuel Farhi & Gita Gopinath & Oleg Itskhoki, 2014. "Fiscal Devaluations," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 81(2), pages 725-760.
  4. Dissou, Yazid & Eyland, Terry, 2011. "Carbon control policies, competitiveness, and border tax adjustments," Energy Economics, Elsevier, vol. 33(3), pages 556-564, May.
  5. Manon Francois, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series 9211, CESifo.
  6. Onder, Harun, 2012. "Trade and Climate Change: An Analytical Review of Key Issues," World Bank - Economic Premise, The World Bank, issue 86, pages 1-8, August.
  7. Eric W. Bond & Thomas A. Gresik, 2023. "On the incentive compatibility of universal adoption of destination-based cash flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1576-1600, December.
  8. Martin S. Feldstein & Paul R. Krugman, 1990. "International Trade Effects of Value-Added Taxation," NBER Chapters, in: Taxation in the Global Economy, pages 263-282, National Bureau of Economic Research, Inc.
  9. Carol McAusland & Nouri Najjar, 2015. "Carbon Footprint Taxes," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 61(1), pages 37-70, May.
  10. Löschel, Andreas & Alexeeva-Talebi, Victoria & Mennel, Tim, 2008. "Climate Policy and the Problem of Competitiveness: Border Tax Adjustments or Integrated Emission Trading?," ZEW Discussion Papers 08-061, ZEW - Leibniz Centre for European Economic Research.
  11. Michael W. Nicholson, 2013. "The Impact Of Tax Regimes On International Trade Patterns," Contemporary Economic Policy, Western Economic Association International, vol. 31(4), pages 746-761, October.
  12. Lindé, Jesper & Pescatori, Andrea, 2019. "The macroeconomic effects of trade tariffs: Revisiting the Lerner symmetry result," Journal of International Money and Finance, Elsevier, vol. 95(C), pages 52-69.
  13. Grubert, Harry & Newlon, T. Scott, 1995. "The International Implications of Consumption Tax Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 619-647, December.
  14. Christopher Erceg & Andrea Prestipino & Andrea Raffo, 2023. "Trade Policies and Fiscal Devaluations," American Economic Journal: Macroeconomics, American Economic Association, vol. 15(4), pages 104-140, October.
  15. Haufler, Andreas, 1991. "Alternative tax principles for the European Community: A computable general equilibrium comparison," Discussion Papers, Series II 151, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  16. Weitzel, Matthias & Hübler, Michael & Peterson, Sonja, 2012. "Fair, optimal or detrimental? Environmental vs. strategic use of border carbon adjustment," Energy Economics, Elsevier, vol. 34(S2), pages 198-207.
  17. Chunding Li & John Whalley, 2017. "Indirect Tax Initiatives and Global Rebalancing," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 24-44.
  18. Daniel Becker & Magdalena Brzeskot & Wolfgang Peters & Ulrike Will, 2013. "Grenzausgleichsinstrumente bei unilateralen Klimaschutzmaßnahmen. Eine ökonomische und WTO-rechtliche Analyse," Discussion Paper Series RECAP15 010, RECAP15, European University Viadrina, Frankfurt (Oder).
  19. John Whalley, 2012. "External Sector Rebalancing and Endogenous Trade Imbalance Models," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(4), December.
  20. Georg Schneider & Frank Stähler & Georg U. Thunecke, 2022. "The (Non-)Neutrality of Value-Added Taxation," CESifo Working Paper Series 9663, CESifo.
  21. V. V. Chari & Juan Pablo Nicolini & Pedro Teles, 2017. "Ramsey Taxation in the Global Economy," Working Papers 745, Federal Reserve Bank of Minneapolis.
  22. Arnaud Costinot & Iván Werning, 2017. "The Lerner Symmetry Theorem: Generalizations and Qualifications," NBER Working Papers 23427, National Bureau of Economic Research, Inc.
  23. Christopher Erceg & Andrea Prestipino & Andrea Raffo, 2018. "The Macroeconomic Effect of Trade Policy," 2018 Meeting Papers 221, Society for Economic Dynamics.
  24. Keen, Michael & Lahiri, Sajal, 1998. "The comparison between destination and origin principles under imperfect competition," Journal of International Economics, Elsevier, vol. 45(2), pages 323-350, August.
  25. Varadarajan Chari & Juan Pablo Nicolini & Pedro Teles, 2018. "Ramsey Taxation in the Open Economy," 2018 Meeting Papers 806, Society for Economic Dynamics.
  26. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
  27. V. V. Chari & Juan Pablo Nicolini & Pedro Teles, 2023. "Optimal Cooperative Taxation in the Global Economy," Journal of Political Economy, University of Chicago Press, vol. 131(1), pages 95-130.
  28. Omar Barbiero & Emmanuel Farhi & Gita Gopinath & Oleg Itskhoki, 2019. "The Macroeconomics of Border Taxes," NBER Macroeconomics Annual, University of Chicago Press, vol. 33(1), pages 395-457.
  29. Richard S. Eckaus, 2008. "An Inquiry into the Determinants of the Exports of China and India," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 16(5), pages 1-15, September.
  30. Alain-Désiré Nimubona & Horatiu Rus, 2015. "Green Technology Transfers and Border Tax Adjustments," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 62(1), pages 189-206, September.
  31. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August.
  32. repec:ags:aaea22:335697 is not listed on IDEAS
  33. Gita Gopinath, 2017. "A Macroeconomic Perspective on Border Taxes," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 48(2 (Fall)), pages 433-447.
  34. Gilbert E. Metcalf, 1994. "Life Cycle versus Annual Perspectives on the Incidence of a Value Added Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 45-64, National Bureau of Economic Research, Inc.
  35. LI, Chunding & WHALLEY, John, 2012. "Rebalancing and the Chinese VAT: Some numerical simulation results," China Economic Review, Elsevier, vol. 23(2), pages 316-324.
  36. Bond, Eric W. & Gresik, Thomas A., 2020. "Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing," Journal of Public Economics, Elsevier, vol. 184(C).
  37. Caron, Justin, 2012. "Estimating carbon leakage and the efficiency of border adjustments in general equilibrium — Does sectoral aggregation matter?," Energy Economics, Elsevier, vol. 34(S2), pages 111-126.
  38. Reto Schleiniger, "undated". "Consumption Taxes and International Competitiveness in a Keynesian World," IEW - Working Papers 042, Institute for Empirical Research in Economics - University of Zurich.
  39. Youssef Benzarti & Alisa Tazhitdinova, 2021. "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 469-489, November.
  40. Ben Lockwood & David Meza & Gareth Myles, 1994. "When are origin and destination regimes equivalent?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 5-24, February.
  41. Daniel Gros, 2009. "Global Welfare Implications of Carbon Border Taxes," CESifo Working Paper Series 2790, CESifo.
  42. Sheldon, Ian M., 2010. "Climate Policy and Border Tax Adjustments: Some New Wine Mixed with Old Wine in New Green Bottles?," Estey Centre Journal of International Law and Trade Policy, Estey Centre for Law and Economics in International Trade, vol. 11(1), pages 1-27, May.
  43. Gilbert E. Metcalf, 1995. "Value-Added Taxation: A Tax Whose Time Has Come?," Journal of Economic Perspectives, American Economic Association, vol. 9(1), pages 121-140, Winter.
  44. repec:euv:dpaper:9999 is not listed on IDEAS
  45. Grubert, Harry & Newlon, T. Scott, 1995. "The International Implications of Consumption Tax Proposals," National Tax Journal, National Tax Association, vol. 48(4), pages 619-47, December.
  46. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.
  47. Bond, Eric W. & Duan, Yuwan & Ji, Ting & Lu, Yi, 2023. "Trade and welfare effects of export tax: Theory and evidence from China's incomplete export VAT rebate," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 542-560.
  48. Aaditya Mattoo & Arvind Subramanian & Dominique Mensbrugghe & Jianwu He, 2013. "Trade effects of alternative carbon border-tax schemes," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 149(3), pages 587-609, September.
  49. Haufler, Andreas, 1990. "General consumption taxes and international trade: A duality approach," Discussion Papers, Series II 112, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  50. Mr. Clinton R. Shiells, 2002. "Imperfect Competition and the Design of VAT Regimes: The Case of Energy Trade Between Russia and Ukraine," IMF Working Papers 2002/235, International Monetary Fund.
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