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Treatment Of Border Tax Rebates Of Consumption Taxes Under The Antidumping Law, John D. Mcinerney Jan 1989

Treatment Of Border Tax Rebates Of Consumption Taxes Under The Antidumping Law, John D. Mcinerney

Northwestern Journal of International Law & Business

This Article describes how Zenith Electronics Corp. v. United States ("Zenith") made the treatment of export rebates of consumption taxes an issue under the U.S. antidumping law. It explains the position of the Department of Commerce ("Commerce") that dumping margins should be calculated on a tax net basis (so that they equal the margins that would be found in the absence of taxes), and offers a general criticism of the argument in Zenith.

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Taxes, Market Structure, And International Price Discrimination, Richard C. Henderson Jan 1989

Taxes, Market Structure, And International Price Discrimination, Richard C. Henderson

Northwestern Journal of International Law & Business

The Department of Commerce's current cost-based calculation methods cannot measure tax pass-through. In one case, however, Commerce has employed a sophisticated econometric model of supply (cost) and demand elasticities to estimate tax pass-through. Because econometric models can do more than simply measure pass-through, the U.S. Government should adopt an econometric approach in all antidumping cases. Econometric models recognize the dependence of prices on market structure. These models thereby allow the U.S. Government to segregate pricing behavior consistent with different market structures from behavior that injures a balanced set of U.S. interests, which includes producers, consumers, and downstream industries.

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Chapter 2960: Expenses Related To Tax-Exempt Income, Susan Daicoff Dec 1988