Trade and economic impacts of destination-based corporate taxes
Current US proposals for destination-based corporate taxes that effectively combine a value-added tax (VAT) and a wage subsidy raise important policy questions for countries considering them, and for their trading partners. This tax/subsidy package would not create trade barriers or export subsidies...
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| Format: | Artículo preliminar |
| Language: | Inglés |
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International Food Policy Research Institute
2017
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| Online Access: | https://hdl.handle.net/10568/148526 |
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