This paper uses all value-added tax (VAT) changes across EU Member States from 1988 to 2016 estimate the effect of VATs on trade flows. We find small elasticities flows with respect VATs, even when VAT are large. These substantially smaller than tariffs estimated in literature. finding holds different time periods, countries, and types reforms. Our results imply that unlikely distort (JEL F13, ...

هدف: هدف مطالعه حاضر طراحی و ارزیابی الگوی برنامه درسی همدلی برای دانش‌آموزان دختر دوره تحصیلی متوسطه دوم بود. به این منظور ابتدا با بررسی، تحلیل مبانی نظری دیدگاه صاحب‌نظران دو رشته‌ی مطالعات روانشناسی عناصر دست آمد، سپس میزان کاربردی بودن آن هم از متخصصان در مقام اجرا بین مورد بررسی قرار گرفت.مواد روش‌ها: طرح پژوهش نوع آمیخته اکتشافی متوالی کیفی-کمی است که روش محتوای کیفی قیاسی بخش پیشنهادی ل...

We propose a model to study the role of industry-level external economies scale in open economies. If elasticity governing strength is below inverse trade each industry, then specialization under frictionless consistent with comparative advantage, tractable even frictions, and all countries gain from trade. External lower gains except if country specializes industries high economies, they ampli...

When countries change most favored nation (MFN) tariffs, partners that trade on MFN terms experience plausibly exogenous tariff changes. Using this variation, we estimate the elasticity at short and long horizons with local projections. We find of tariff-exclusive flows is ?0.76 in run, approximately ?2 run. Our long-run estimates are smaller than typical literature, it takes 7 to10 years to co...

This paper surveys recent developments in the literature on trade facilitation, defined broadly as reform of non-tariff barriers. The paper looks at what trade facilitation is, why it matters, how to measure it, the gains from reform, and ways to implement it at the global, regional and unilateral level. JEL Classification: F13, F15.