Search Results

You are looking at 1 - 6 of 6 items :

  • Keyword: border tax adjustments x
  • Books and Analytical Papers x
Clear All Modify Search
Revenue Implications of Destination-Based Cash-Flow Taxation

Revenue Implications of Destination-Based Cash-Flow Taxation »

Source: Revenue Implications of Destination-Based Cash-Flow Taxation

Volume/Issue: 2019/7

Series: IMF Working Papers

Author(s): Shafik Hebous , Alexander Klemm , and Saila Stausholm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 January 2019

ISBN: 9781484392935

Keywords: Tax revenue, Destination-Based Cash Flow Tax, Border Adjustment Tax, Business Taxes and Subsidies, International Fiscal Issues

We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate incom...

Coordinating Climate and Trade Policies

Coordinating Climate and Trade Policies »

Source: Coordinating Climate and Trade Policies : Pareto Efficiency and the Role of Border Tax Adjustments

Volume/Issue: 2012/289

Series: IMF Working Papers

Author(s): Michael Keen , and Christos Kotsogiannis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 December 2012

ISBN: 9781475552942

Keywords: Environmental taxation, cap-and-trade, Pareto efficiency, border tax adjustments, carbon taxes, border tax, trade policies, trade taxes, Trade and Environment, General,

This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether some form of border tax adjustment (BTA) is warranted when carbon prices differ int...

The Macroeconomic Effects of Trade Tariffs

The Macroeconomic Effects of Trade Tariffs »

Source: The Macroeconomic Effects of Trade Tariffs : Revisiting the Lerner Symmetry Result

Volume/Issue: 2017/151

Series: IMF Working Papers

Author(s): Jesper Lindé , and Andrea Pescatori

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 July 2017

ISBN: 9781484306116

Keywords: Central banks and their policies, Import Tariffs; Export Subsidies; Lerner Condition, Incomplete Markets; Complete Markets, Border Adjustment Tax, Trade War, New Keynesian open-economy model, Import Tariffs, Export Subsidies, Lerner Condition, Incomplete Markets

We study the robustness of the Lerner symmetry result in an open economy New Keynesian model with price rigidities. While the Lerner symmetry result of no real effects of a combined import tariff and export subsidy...

Revenue Implications of Destination-Based Cash-Flow Taxation

Revenue Implications of Destination-Based Cash-Flow Taxation »

Volume/Issue: 2019/7

Series: IMF Working Papers

Author(s): Shafik Hebous , Alexander Klemm , and Saila Stausholm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 January 2019

DOI: http://dx.doi.org/10.5089/9781484392935.001

ISBN: 9781484392935

Keywords: Tax revenue, Destination-Based Cash Flow Tax, Border Adjustment Tax, Business Taxes and Subsidies, International Fiscal Issues

We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate incom...

Coordinating Climate and Trade Policies
			: Pareto Efficiency and the Role of Border Tax Adjustments

Coordinating Climate and Trade Policies : Pareto Efficiency and the Role of Border Tax Adjustments »

Volume/Issue: 2012/289

Series: IMF Working Papers

Author(s): Michael Keen , and Christos Kotsogiannis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 December 2012

DOI: http://dx.doi.org/10.5089/9781475552942.001

ISBN: 9781475552942

Keywords: Environmental taxation, cap-and-trade, Pareto efficiency, border tax adjustments, carbon taxes, border tax, trade policies, trade taxes, Trade and Environment, General,

This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether some form of border tax adjustment (BTA) is warranted when carbon prices differ int...

The Macroeconomic Effects of Trade Tariffs
			: Revisiting the Lerner Symmetry Result

The Macroeconomic Effects of Trade Tariffs : Revisiting the Lerner Symmetry Result »

Volume/Issue: 2017/151

Series: IMF Working Papers

Author(s): Jesper Lindé , and Andrea Pescatori

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 July 2017

DOI: http://dx.doi.org/10.5089/9781484306116.001

ISBN: 9781484306116

Keywords: Central banks and their policies, Import Tariffs; Export Subsidies; Lerner Condition, Incomplete Markets; Complete Markets, Border Adjustment Tax, Trade War, New Keynesian open-economy model, Import Tariffs, Export Subsidies, Lerner Condition, Incomplete Markets

We study the robustness of the Lerner symmetry result in an open economy New Keynesian model with price rigidities. While the Lerner symmetry result of no real effects of a combined import tariff and export subsidy...