W. Bradford Wiley Chair in International Economics and Associate Professor Rishi Sharma has contributed an entry titled “Domestic Taxes and International Trade” to the newly published , edited by Priyaranjan Jha and Devashish Mitra. The encyclopedia provides a comprehensive overview of the theories, empirical research, and policies that shape international trade and globalization. Professor Sharma’s entry appears on pages 25–29 of the encyclopedia, published by Edward Elgar Publishing in May 2026.
This encyclopedia article explains how taxes that are not levied directly on trade — including value-added taxes, corporate income taxes, and personal income taxes — can nevertheless influence trade flows and firms’ decisions about exporting, investing, and locating production. It also examines the reverse relationship: how greater international integration and trade liberalization constrain and reshape domestic tax systems.
By:
Marni Manwarren
September 16, 2026