Arbeitspapier
Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation
Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas. The WTO has attempted to eliminate this exemption through its rules to promote the non-discrimination of fiscal systems with respect to export production. In particular, these rules do not allow countries to exempt the income of firms exporting from Free Trade Zones from corporate income taxation. This paper examines both theoretically as well as empirically the incidence of removing this corporate income tax exemption. The empirical analysis is carried out for the case of the Dominican Republic. The findings indicate that in the case of the Dominican Republic the removal of the corporate income tax exemption would inflict a burden on labour equal to about 6 times the amount of additional corporate tax revenue collected from the companies operating in its free trade zones.
- Sprache
-
Englisch
- Erschienen in
-
Series: Queen's Economics Department Working Paper ; No. 1123
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Incidence
Trade Policy; International Trade Organizations
- Thema
-
WTO
tax incidence
Free Trade Zones
corporate taxation
Freihandelszone
Sonderwirtschaftszone
Unternehmensbesteuerung
Steuervergünstigung
WTO-Recht
Dominikanische Republik
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Jenkins, Hatice
Jenkins, Glenn
- Ereignis
-
Veröffentlichung
- (wer)
-
Queen's University, Department of Economics
- (wo)
-
Kingston (Ontario)
- (wann)
-
2007
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Jenkins, Hatice
- Jenkins, Glenn
- Queen's University, Department of Economics
Entstanden
- 2007
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