A Destination-Based Cash Flow Tax Can Be Structured to Comply with World Trade Organization Rules [PDF]
, 2017 This paper briefly outlines alternative approaches to enacting a destination-based cash flow tax that are more clearly compatible with the World Trade Organization rules than the approach that has previously been described in the literature.
Itai Grinberg
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The impact of exchange rate volatility on trade: The evidence from Russia [PDF]
Russian Journal of Economics, 2021 This paper analyzes the effects of exchange rate volatility on exports and imports of a range of goods between Russia and its 70 trading partners from 2004 until 2018. The goods in question fall into eight product categories, as follows: (i) agricultural
Irina Tarasenko
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Services diversification and economic growth [PDF]
The European Journal of Comparative Economics, 2021 The present article investigates the effect of services export diversification on economic growth by relying on a sample of 131 countries over the period 1985-2014. The empirical results, based on the two-step system Generalized Methods of Moments (GMM),
Sèna Kimm Gnangnon
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Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility [PDF]
Applied Economic Analysis, 2021 Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over
Sena Kimm Gnangnon
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Tax revenue instability and tax revenue in developed and developing countries [PDF]
Applied Economic Analysis, 2022 Purpose – This paper aims to explore the effect of non-resource tax revenue instability on non-resource tax revenue in developed and developing countries.
Sèna Kimm Gnangnon
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Services export diversification and services export revenue stability: does trade openness matter? [PDF]
International Trade, Politics and Development, 2021 Purpose – The international trade literature has established that export product diversification lowers export product revenue instability. The current analysis investigates whether this finding carries over services exports. Design/methodology/approach –
Sena Kimm Gnangnon
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Impact of the volatility of resource revenue on non-resource revenue volatility [PDF]
Journal of Economics and Development, 2020 Purpose – This paper investigates the effect of the volatility of resource revenue on the volatility of non-resource revenue. Design/methodology/approach – The empirical analysis has utilized an unbalanced panel data set comprising 54 countries over the ...
Sena Kimm Gnangnon
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Trade-Related Government Expenditure and Developing Countries’ Participation in Global Value Chains
Commodities, 2023 The effect of trade-related government expenditure on backward and forward participation in global value chains (GVCs) is at the heart of the present analysis.
Sèna Kimm Gnangnon
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Blockchain for Trade: When Code Needs Law
AJIL Unbound, 2021 In spite of decades of efforts to digitalize trade, it remains labor- and paper-intensive. Shipping a container from Mombasa to Rotterdam generates a pile of paper that is twenty-five cm. high.
Emmanuelle Ganne
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Journal of Economic Structures, 2020 This article investigates empirically the interaction between countries’ Comparative Advantage Following (CAF) development strategy and Aid for Trade (AfT) interventions in influencing the extent of structural change in production.
Sèna Kimm Gnangnon
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