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Autoren: 
Solleder, Olga
Datum: 
2013
Schriftenreihe/Nr.: 
Graduate Institute of International and Development Studies Working Paper No. 07/2013
Zusammenfassung: 
This paper describes a newly collected dataset on export tax rates, which provides comprehensive coverage for 20 countries, 2 time periods and all products at HS6 level. Export tax rates are based on national government documentation, including preferential provisions for partner countries. The data are organized in a harmonized and comparable format, including ad-valorem equivalents of specific taxes. The dataset can contribute to the empirical analysis of export taxes - an increasingly applied trade policy instrument, which merits further attention from academia and policy makers alike. Furthermore, the paper contains literature review and stylized facts highlighting various aspects of export taxes.
Schlagwörter: 
export taxes
trade taxes
taxation of exports
export levies
export duties
export tax rates
export tax data
export tax agreements
export restrictions
JEL: 
C81
F13
F42
H21
Y10
Dokumentart: 
Working Paper

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