create a website

Trade and economic impacts of destination-based corporate taxes. (2017). Martin, Will.
In: IFPRI discussion papers.
RePEc:fpr:ifprid:1606.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 34

References cited by this document

Cocites: 48

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Taxes, Prices, and the Exchange Rate in the Destination-Based Cash-Flow Tax (DBCFT) System. (2017). Robinson, Sherman ; Thierfelder, Karen.
    In: Conference papers.
    RePEc:ags:pugtwp:332910.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. ———. 1988. “Overvaluation and Trade Balance.” In The Open Economy: Tools for Policymakers in Developing Countries, edited by R. Dornbusch and F. Helmers. Washington, DC: World Bank. http://documents.worldbank.org/curated/en/546231468782131518/Open-economy-tools-for-policymakersin -developing-countries.
    Paper not yet in RePEc: Add citation now
  2. Anderson, J. E., and W. Martin. 2011. “Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods.” Journal of Public Economic Theory 13 (2): 289–309.

  3. Auerbach, A. 2010. “A Modern Corporate Tax.” Center for American Progress and the Hamilton Project. Accessed January 10, 2017. www.brookings.edu/research/a-modern-corporate-tax/.
    Paper not yet in RePEc: Add citation now
  4. Auerbach, A., and D. Holtz-Eakin. 2016. “The Role of Border Tax Adjustments in International Taxation.” Accessed January 10, 2017. http://eml.berkeley.edu/~auerbach/The%20Role%20of%20Border%20 Adjustments%20in%20International%20Taxation%2012-2-16-1.pdf.
    Paper not yet in RePEc: Add citation now
  5. Auerbach, A., M. Devereux, and H. Simpson. 2010. “Taxing Corporate Income.” In Dimensions of Tax Design, edited by J. Mirrlees et al., 837–893. Oxford, UK: Oxford University Press. www.ifs.org.uk/uploads/mirrleesreview/dimensions/ch9.pdf.
    Paper not yet in RePEc: Add citation now
  6. Benedek, D., R. De Mooij, M. Keen, and P. Wingender. 2015. Estimating VAT Pass-through. IMF Working Paper 15/214. Washington DC: International Monetary Fund.

  7. Benge, M., M. Pallot, and H. Slack. 2013. “Possible Lessons for the United States from New Zealand’s GST.” National Tax Journal 66 (2): 479–498.

  8. Bown, C. 2017. “WTO-Consistency of the BTA and Potential Retaliation.” Presentation to PIIE (Peterson Institute for International Economics) Conference on Border Tax Adjustment and Corporate Tax Reform, Washington, DC, February 1. https://piie.com/events/border-tax-adjustment-and-corporate-tax-reforms.
    Paper not yet in RePEc: Add citation now
  9. Cline, W. 2017. The Ryan-Brady Cash Flow Tax: Disguised Protection, Exaggerated Revenue, and Increased Inequality. Policy Brief 17-4. Washington, DC: Peterson Institute for International Economics.

  10. de Mooij, R., and M. Keen. 2012. Fiscal Devaluation” and Fiscal Consolidation: The VAT in Troubled Times. IMF Working Paper 12/85. Washington, DC: International Monetary Fund.

  11. Devarajan, S., J. Lewis, and S. Robinson. 1990. “Policy Lessons from Trade-Focused, Two-Sector Models.” Journal of Policy Modeling 12: 625–657.

  12. Dornbusch, R. 1980. Open Economy Macroeconomics. New York: Basic Books.
    Paper not yet in RePEc: Add citation now
  13. Eichengreen, B. 2017. “Powerful Forces Will Lead to a Strong Dollar under Trump.” Financial Times, January 25.
    Paper not yet in RePEc: Add citation now
  14. EY. 2017. “2016 Worldwide VAT, GST and Sales Tax Guide.” Accessed February 5, 2017. http://www.ey.com/gl/en/services/tax/worldwide-vat--gst-and-sales-tax-guide---rates.
    Paper not yet in RePEc: Add citation now
  15. Feldstein, M. 2017. “The House GOP’s Good Tax Trade-Off Exempting Exports from Corporate Income Taxes Would Strengthen the Dollar and Raise Revenue.” Wall Street Journal, January 5. www.wsj.com/articles/thehousegopsgoodtaxtradeoff1483660843.
    Paper not yet in RePEc: Add citation now
  16. Freund, C. 2017. “The BAT and the VAT: Similarities and Differences.” Presentation to PIIE (Peterson Institute for International Economics) Conference on Border Tax Adjustment and Corporate Tax Reform, Washington, DC, February 1. https://piie.com/events/border-tax-adjustment-and-corporate-tax-reforms.
    Paper not yet in RePEc: Add citation now
  17. Gollin, D. 2002. “Getting Income Shares Right” Journal of Political Economy 110 (2):458–474.

  18. Hufbauer, G., and L. Zhiyao. 2017. Border Tax Adjustments, WTO Rules and Exchange Rates. Policy Brief. Washington, DC: Peterson Institute for International Economics.
    Paper not yet in RePEc: Add citation now
  19. ILO (International Labour Organisation) and OECD (Organization for Economic Co-operation and Development). 2015. “The Labour Share in G20 Economies.” Report prepared for the G20 Employment Working Group, Antalya, Turkey, February 26–27.
    Paper not yet in RePEc: Add citation now
  20. Jean, S. 2017. “‘Destination-based Cash-flow Tax,’ la Concurrence Fiscale Puissance Quatre des Républicains Américains.” Le Blog CEPII, January16. Accessed 2 February, 2017. www.cepii.fr/blog/bi/post.asp?IDcommunique=498.
    Paper not yet in RePEc: Add citation now
  21. Laborde, D. 2017. “International Impacts of the US Tax Reform: A Quantitative Assessment.” Unpublished, International Food Policy Research Institute, Washington DC.
    Paper not yet in RePEc: Add citation now
  22. Martin, W., and X. Liu. 2017. “VAT Imperfections and the Measurement of Agricultural Trade Distortions: A Case Study of China.” Unpublished, Kennesaw State Universi.ty, Kennesaw, GA, US.
    Paper not yet in RePEc: Add citation now
  23. McClelland, R., and S. Mok. 2012. A Review of Recent Research on Labor Supply Elasticities. Washington, DC: Congressional Budget Office.

  24. Merrill, P. 2010. “Corporate Tax Policy for the 21st Century.” National Tax Journal 63 (4): 623–634.

  25. Mussa, M. 1979. “The Two-Sector Model in Terms of Its Dual: A Geometric Exposition.” Journal of International Economics 9: 513–526.

  26. OECD (Organization for Economic Co-operation and Development). 2016. Consumption Tax Trends. Paris: OECD Publishing.
    Paper not yet in RePEc: Add citation now
  27. Patel, E., and J. McClelland. 2017. What Would a Cash Flow Tax Look Like for U.S. Companies? Lessons from a Historical Panel. Working Paper 116. Washington, DC: Office of Tax Analysis, US Treasury.
    Paper not yet in RePEc: Add citation now
  28. Salter, W. 1959. “Internal and External Balance: The Role of Price and Expenditure Effects.” Economic Record 35 (71): 226–238.
    Paper not yet in RePEc: Add citation now
  29. Summers, L. 2017. “US Tax Reform Is Vital but Donald Trump’s Plan Is Flawed.” Financial Times, January 8.
    Paper not yet in RePEc: Add citation now
  30. Swan, T. 1968. “Longer Run Problems of the Balance of Payments.” In AEA Readings in International Economics, edited by R. Caves and H. Johnson. Homewood, IL, US: Irwin.
    Paper not yet in RePEc: Add citation now
  31. Tax Foundation. 2017. “State and Local Sales Tax Rates in 2015.” Accessed March 5, 2017. https://taxfoundation.org/state-and-local-sales-tax-rates-2015/.
    Paper not yet in RePEc: Add citation now
  32. Tax Policy Center. 2017. “Source of Revenue as a Share of GDP.” Accessed February 3, 2017. www.taxpolicycenter.org/statistics/source-revenue-share-gdp.
    Paper not yet in RePEc: Add citation now
  33. Viard, A. 2009. “Border Tax Adjustments Won’t Stimulate Exports.” Accessed December 30, 2016. www.aei.org/publication/border-tax-adjustments-wont-stimulate-exports/.
    Paper not yet in RePEc: Add citation now
  34. Ways and Means Committee. 2016. A Better Way Forward. Washington, DC: US House of Representatives. http://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. The legal and real incidence of VAT Reforms in Mexico: Distributional effects and impacts on poverty. (2025). Chavez, Emmanuel ; Zaragoza, Aaron ; Rojas, Irvin ; Rivas, Aldair ; Chvez, Emmanuel.
    In: Economics Letters.
    RePEc:eee:ecolet:v:248:y:2025:i:c:s0165176525000734.

    Full description at Econpapers || Download paper

  2. Schuldenbremse reformieren, Transformation beschleunigen - Wirtschaftspolitische Herausforderungen 2024. (2024). Herzog-Stein, Alexander ; Dullien, Sebastian ; Bauermann, Tom ; Tober, Silke ; Endres, Lukas ; Rietzler, Katja.
    In: IMK Report.
    RePEc:imk:report:187-2024.

    Full description at Econpapers || Download paper

  3. Was the German fuel discount passed on to consumers?. (2024). Kahl, Mats Petter.
    In: Energy Economics.
    RePEc:eee:eneeco:v:138:y:2024:i:c:s0140988324005516.

    Full description at Econpapers || Download paper

  4. Modelling the economy-wide effects of unilateral CO2 pricing under different revenue recycling schemes in Austria – Searching for a triple dividend. (2024). Wallenko, Laura ; Koberl, Judith ; Mayer, Jakob ; Bachner, Gabriel ; Kortschak, Dominik ; Kettner, Claudia ; Kulmer, Veronika ; Leoni, Thomas ; Spittler, Nathalie ; Kirchner, Mathias ; Sommer, Mark.
    In: Energy Economics.
    RePEc:eee:eneeco:v:137:y:2024:i:c:s0140988324004912.

    Full description at Econpapers || Download paper

  5. Was the German fuel discount passed on to consumers?. (2023). Kahl, Mats Petter.
    In: Working Paper Series in Economics.
    RePEc:lue:wpaper:419.

    Full description at Econpapers || Download paper

  6. A Personalized VAT with Capital Transfers: A Reform to Protect Low-Income Households in Mexico. (2023). LaGarda, Guillermo ; Kotlikoff, Laurence J ; Marin, Gabriel.
    In: IDB Publications (Working Papers).
    RePEc:idb:brikps:12985.

    Full description at Econpapers || Download paper

  7. Disentangling the Effects of Large Minimum Wage and VAT Changes on Prices: Evidence from Mexico. (2023). Pérez Pérez, Jorge ; Calderon, Mariana ; Cortes, Josue ; Perez, Jorge Perez ; Salcedo, Alejandrina.
    In: Labour Economics.
    RePEc:eee:labeco:v:80:y:2023:i:c:s0927537122001841.

    Full description at Econpapers || Download paper

  8. Disentangling the Effects of Large Minimum Wage and VAT Changes on Prices: Evidence from Mexico. (2022). Pérez Pérez, Jorge ; Alejandrina, Salcedo ; Jorge, Perez Perez ; Josue, Cortes Espada ; Mariana, Calderon Cerbon.
    In: Working Papers.
    RePEc:bdm:wpaper:2022-13.

    Full description at Econpapers || Download paper

  9. Effect of Development Aid on Productive Capacities. (2021). Gnangnon, Sena Kimm.
    In: EconStor Preprints.
    RePEc:zbw:esprep:233973.

    Full description at Econpapers || Download paper

  10. Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen. (2021). Loretz, Simon ; Fritz, Oliver.
    In: WIFO Studies.
    RePEc:wfo:wstudy:67258.

    Full description at Econpapers || Download paper

  11. Tax pass-through in the European beer market. (2021). Kessing, Sebastian ; Ardalan, Aria.
    In: Empirical Economics.
    RePEc:spr:empeco:v:60:y:2021:i:2:d:10.1007_s00181-019-01767-5.

    Full description at Econpapers || Download paper

  12. Economic Effects of Change in the Value-Added Tax Rate in Europe: Implications for the Japanese Economy. (2021). Komaki, Yasuyuki.
    In: Public Policy Review.
    RePEc:mof:journl:ppr17_02_02.

    Full description at Econpapers || Download paper

  13. Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base. (2021). Lyssiotou, Panayiota ; Savva, Elena.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:28:y:2021:i:1:d:10.1007_s10797-020-09605-6.

    Full description at Econpapers || Download paper

  14. Tools for measuring the full impacts of agricultural interventions. (2021). Martin, Will.
    In: IFPRI-MCC technical papers.
    RePEc:fpr:ifpmcc:2.

    Full description at Econpapers || Download paper

  15. State-dependent fiscal multipliers in NORA - A DSGE model for fiscal policy analysis in Norway. (2020). Kanık, Birol ; Frankovic, Ivan ; Aursland, Thor Andreas ; Saxegaard, Magnus ; Kanik, Birol.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:93:y:2020:i:c:p:321-353.

    Full description at Econpapers || Download paper

  16. Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen. (2019). Loretz, Simon ; Schratzenstaller, Margit ; Meyer, Ina ; Koppl, Angela.
    In: WIFO Studies.
    RePEc:wfo:wstudy:61957.

    Full description at Econpapers || Download paper

  17. Price Elasticities and Implied Tax Revenue for Alcoholic Beverages. Evidence from Poland, France and Spain. (2019). Sellner, Richard ; Loretz, Simon ; Bittschi, Benjamin ; Fortin, Ines ; Zwirn, Gregor ; Koch, Sebastian.
    In: WIFO Working Papers.
    RePEc:wfo:wpaper:y:2019:i:579.

    Full description at Econpapers || Download paper

  18. The Impact of Indirect Tax Rates Cut on Inflation: Evidence From Russia. (2019). Elkina, Mariia.
    In: Finansovyj žhurnal — Financial Journal.
    RePEc:fru:finjrn:190503:p:37-49.

    Full description at Econpapers || Download paper

  19. Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?. (2019). Matikka, Tuomas ; Harju, Jarkko ; Rauhanen, Timo .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:173:y:2019:i:c:p:139-164.

    Full description at Econpapers || Download paper

  20. Fiscal Devaluation in a Small Open Economy. (2019). Ambrisko, Robert.
    In: Russian Journal of Money and Finance.
    RePEc:bkr:journl:v:78:y:2019:i:1:p:67-88.

    Full description at Econpapers || Download paper

  21. Cheaper and more haircuts after VAT cut? : Evidence from the Netherlands. (2018). Massenz, Gabriella ; Lejour, Arjan ; Jongen, Egbert.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:45bb3385-d83e-4da5-b9bc-2a5eee71d62f.

    Full description at Econpapers || Download paper

  22. How Do Competition Policy and Data Brokers Shape Product Market Competition?. (2018). Koski, Heli.
    In: ETLA Working Papers.
    RePEc:rif:wpaper:61.

    Full description at Econpapers || Download paper

  23. Demand for culture in Spain and the 2012 VAT rise. (2018). García Enríquez, Javier ; Echevarría, Cruz ; Garcia-Enriquez, Javier ; Echevarria, Cruz A.
    In: Journal of Cultural Economics.
    RePEc:kap:jculte:v:42:y:2018:i:3:d:10.1007_s10824-018-9317-5.

    Full description at Econpapers || Download paper

  24. VAT and agriculture: lessons from Europe. (2018). Cnossen, Sijbren.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:2:d:10.1007_s10797-017-9453-4.

    Full description at Econpapers || Download paper

  25. Cheaper and More Haircuts After VAT Cut? Evidence from the Netherlands. (2018). Massenz, Gabriella ; Lejour, Arjan ; Jongen, Egbert.
    In: De Economist.
    RePEc:kap:decono:v:166:y:2018:i:2:d:10.1007_s10645-018-9315-1.

    Full description at Econpapers || Download paper

  26. Firm types, price-setting strategies, and consumption-tax incidence?. (2018). Skans, Oskar ; Kosonen, Tuomas ; Harju, Jarkko.
    In: Working Paper Series.
    RePEc:hhs:ifauwp:2018_004.

    Full description at Econpapers || Download paper

  27. Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares. (2018). Onrubia, Jorge ; López-Laborda, Julio ; Gonzalez, Carmen Marin.
    In: Studies on the Spanish Economy.
    RePEc:fda:fdaeee:eee2018-23.

    Full description at Econpapers || Download paper

  28. The Value Added Tax Incidence – the Case of the Book Market in CEE Countries. (2018). Bernal, Arkadiusz.
    In: Czech Journal of Economics and Finance (Finance a uver).
    RePEc:fau:fauart:v:68:y:2018:i:2:p:144-164.

    Full description at Econpapers || Download paper

  29. Firm types, price-setting strategies, and consumption-tax incidence. (2018). Skans, Oskar ; Kosonen, Tuomas ; Harju, Jarkko.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:165:y:2018:i:c:p:48-72.

    Full description at Econpapers || Download paper

  30. Trade and economic impacts of destination‐based business cash‐flow taxes. (2018). Martin, Will.
    In: The World Economy.
    RePEc:bla:worlde:v:41:y:2018:i:10:p:2631-2649.

    Full description at Econpapers || Download paper

  31. The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables. (2017). Büttner, Thiess ; Buttner, Thiess ; Madzharova, Boryana.
    In: VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking.
    RePEc:zbw:vfsc17:168201.

    Full description at Econpapers || Download paper

  32. Does financial VAT affect the size of the financial sector?. (2017). Peña, Guillermo ; López-Laborda, Julio ; Lopez-Laborda, Julio ; Pea, Guillermo.
    In: Economics - The Open-Access, Open-Assessment E-Journal (2007-2020).
    RePEc:zbw:ifweej:20177.

    Full description at Econpapers || Download paper

  33. Measuring the Efficiency of VAT reforms: Evidence from Slovakia. (2017). Tóth, Peter ; Cupak, Andrej.
    In: Working and Discussion Papers.
    RePEc:svk:wpaper:1047.

    Full description at Econpapers || Download paper

  34. What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes. (2017). Kosonen, Tuomas ; Harju, Jarkko ; Benzarti, Youssef ; Carloni, Dorian.
    In: Working Papers.
    RePEc:pst:wpaper:317.

    Full description at Econpapers || Download paper

  35. Firm types, price-setting strategies, and consumption-tax incidence. (2017). Skans, Oskar ; Kosonen, Tuomas ; Harju, Jarkko.
    In: Working Papers.
    RePEc:pst:wpaper:311.

    Full description at Econpapers || Download paper

  36. Distributional Consequences of Fiscal Adjustments: What Do the Data Say?. (2017). Woo, Jaejoon ; Kinda, Tidiane ; Bova, Elva ; Zhang, Sophia Y.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:65:y:2017:i:2:d:10.1057_s41308-016-0021-1.

    Full description at Econpapers || Download paper

  37. What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes. (2017). Kosonen, Tuomas ; Harju, Jarkko ; Benzarti, Youssef ; Carloni, Dorian.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:23849.

    Full description at Econpapers || Download paper

  38. Trade and economic impacts of destination-based corporate taxes. (2017). Martin, Will.
    In: IFPRI discussion papers.
    RePEc:fpr:ifprid:1606.

    Full description at Econpapers || Download paper

  39. Cheaper and More Haircuts After VAT Cut? Evidence From the Netherlands. (2017). Massenz, Gabriella ; Jongen, Egbert ; Lejour, Arjan.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:368.rdf.

    Full description at Econpapers || Download paper

  40. Cheaper and More Haircuts After VAT Cut? Evidence From the Netherlands. (2017). Massenz, Gabriella ; Lejour, Arjan ; Jongen, Egbert.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:368.

    Full description at Econpapers || Download paper

  41. VAT and Agriculture: Lessons from Europe. (2017). Cnossen, Sijbren.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:341.rdf.

    Full description at Econpapers || Download paper

  42. VAT and Agriculture: Lessons from Europe. (2017). Cnossen, Sijbren.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:341.

    Full description at Econpapers || Download paper

  43. VAT multipliers and pass-through dynamics. (2016). Voigts, Simon.
    In: SFB 649 Discussion Papers.
    RePEc:zbw:sfb649:sfb649dp2016-026.

    Full description at Econpapers || Download paper

  44. Wird die Umsatzsteuer überwälzt?. (2016). Weber, Stefan ; Wagner, Franz W.
    In: Schmalenbach Journal of Business Research.
    RePEc:spr:sjobre:v:68:y:2016:i:4:d:10.1007_s41471-016-0017-6.

    Full description at Econpapers || Download paper

  45. Smoke Screen: Estimating the Tax Pass-Through to Cigarette Prices in Pakistan. (2016). Cevik, Serhan.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2016/179.

    Full description at Econpapers || Download paper

  46. VAT multipliers and pass-through dynamics. (2016). Voigts, Simon.
    In: SFB 649 Discussion Papers.
    RePEc:hum:wpaper:sfb649dp2016-026.

    Full description at Econpapers || Download paper

  47. Increasing the substitution elasticity can improve VAT compliance and social welfare. (2016). Santoni, Michele ; Bognetti, Giuseppe.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:58:y:2016:i:c:p:293-307.

    Full description at Econpapers || Download paper

  48. Welfare Analysis of Tax and Expenditure Reform. (2015). Pench, Alberto.
    In: Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti.
    RePEc:spr:italej:v:1:y:2015:i:3:p:391-400.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-23 15:42:26 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.