Since 2014
Export tax rebates and welfare
Journal of Economics and Business - SPOUDAI
View Archive Info| Field | Value | |
| Title |
Export tax rebates and welfare
Export tax rebates and welfare |
|
| Creator |
Χυτήρης, Θεόδωρος
|
|
| Subject |
Φορολογικές ελαφρύνσεις; Φορολογία; Εξαγωγές; Παραγωγή; Οικονομική ευημερία
Tax rebates; Taxation; Exports; Production; Economic welfare |
|
| Description |
The paper explores the welfare implications of a fiscal policy for trade expansion which is widely used by many countries. The preferential taxation of exports and of factors employed in their production can be regarded as a move towards the destination principle of taxation, but an imperfect and biased one, increasing the volume of trade and often reducing economic welfare. The present analysis is an extension of the relevant theory of trade and distortions in the field of fiscal incentives for trade (export) expansion, (CORDEN, 1974).
|
|
| Publisher |
University of Piraeus
|
|
| Date |
1979-07-01
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
|
| Format |
application/pdf
|
|
| Identifier |
http://spoudai.unipi.gr/index.php/spoudai/article/view/2493
|
|
| Source |
SPOUDAI - Journal of Economics and Business; Vol 29, No 3-4 (1979); 378-384
2241-424X 1105-8919 |
|
| Language |
eng
|
|
| Relation |
http://spoudai.unipi.gr/index.php/spoudai/article/view/2493/2567
|
|
| Rights |
Copyright (c) 1979 SPOUDAI - Journal of Economics and Business
|
|