Taxing Mobile Capital in Free Trade Zones to the Detriment of Workers
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References listed on IDEAS
- Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215-215.
- Glenn P. Jenkins & Chun-Yan Kuo & Keh-Nan Sun, 2003. "Taxation and Economic Development in Taiwan," American Journal of Economics and Sociology, Wiley Blackwell, vol. 62(4), pages 734-735, October.
- Hector Cury & Glenn Jenkins & CHUN-YAN KUO, 2004. "Fiscal Adjustment for Sustainable Growth in the Dominican Republic," Development Discussion Papers 2004-01, JDI Executive Programs.
- Jane Gravelle & Kent Smetters, 2001. "Who Bears the Burden of the Corporate Tax in The Open Economy?," NBER Working Papers 8280, National Bureau of Economic Research, Inc.
More about this item
KeywordsWTO; tax incidence; free trade zones; corporate income taxation; Dominican Republic;
- F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- O24 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Trade Policy; Factor Movement; Foreign Exchange Policy
- O54 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Latin America; Caribbean
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2014-01-17 (All new papers)
- NEP-INT-2014-01-17 (International Trade)
- NEP-PBE-2014-01-17 (Public Economics)
- NEP-PUB-2014-01-17 (Public Finance)
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