Based on the export VAT rebate rate data from 2004 to 2015, this paper measures the uncertainty of Chinese export VAT rebate policy by using unexpected fluctuation of export VAT rebate rate, and finds that the index varies across products, years and industries. Then, the paper studies the...

While China reduced tariffs as part of the WTO accession process, it also reduced the rebates of the value added tax (VAT) for exporters. We use a multi-sector multi-country Ricardian model to examine the extent to which these de facto export tax changes benefited China and nullified the...

We examine the impact of free trade and the trade with export tax on the utility, relative price levels and the shared resource stock conservation in which excessive harvesting and industrial pollution externalities generate environmental pressures simultaneously in both countries. The trade...

While China was reducing tariffs as part of the WTO accession process, it was also effectively restricting exports in some sectors by reducing the rebates of the value added tax (VAT) for exporters. We use a multi-sector multi-country Ricardian model to examine the extent to which these de facto...

The paper analyses the gains from trade in distortionary tax revenue between countries, focusing on the case where lump-sum revenue transfers are restricted. In this case, trade taxes can be used to transfer government revenue between countries, and such taxes will typically be used in...

The United States produced about 80 percent of the world's cotton in the decades prior to the Civil War. How much monopoly power did the United States possess in the world cotton market and what would have been the effect of an optimal export tax? This paper estimates the elasticity of foreign...

Using perfectly competitive, general equilibrium models of international trade, specific import tariffs, specific export taxes, and ad valorem trade taxes are compared in a trade war. A trade war is modelled as a NE in trade policies, where each country can choose to use ad valorem trade taxes...

In this paper we investigate the introduction of an export tax on steam coal levied by an individual country (Australia), or a group of major exporting countries. The policy motivation would be twofold: generating tax revenues against the background of improved terms-of-trade, while CO2...

Export taxes, despite being applied by several countries, have not received the same scrutiny in multilateral trade negotiations as other trade barriers. This work seeks to provide more detail into the linkages between export taxes, trade, food prices, and poverty in the agriculture sector. We...

Groundnuts are the most common cash crop and the main source of income for farmers in Senegal. Previously marginal, groundnut exports surged between 2011 and 2013. This new dynamic motivated the Government of Senegal to introduce a tax on groundnut exports in 2017. Senegal is a price-taker in...

At the turn of the last century, the Argentine economy was on a path to prosperity that never fully developed. International trade and trade policies are often identified as a major culprit. In this paper, we review the history of Argentine trade policy to uncover its exceptional features and to...

In this paper we implement a sequential dynamic computable general equilibrium model combined with microsimulations to assess (1) the short- and long-run economic impacts of a gradual reduction in the export tax that was introduced during the economic crisis that hit Argentina at the end of...

Export taxes, despite being applied by several countries, have not received the same scrutiny in multilateral trade negotiations as other trade barriers. This work seeks to provide more detail into the linkages between export taxes, trade, food prices, and poverty in the agriculture sector. We...

The export tax rebate (ETR) policy is one of the most frequently used policy instruments by Chinese policy makers. This paper therefore provides a vital analysis of its allocation effects. To motivate our empirical analysis for the allocation effects of the ETR policy, we first add a tax rebate...

The Lerner Symmetry Theorem (Lerner, 1936) establishes the equivalence between import tariffs and export taxes in a simple neoclassical economy with two countries, two final goods, and no trade costs. In this paper we provide a number of generalizations and qualifications of this well-known...