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analysis anti–export Australian National University capital compensate COMPENSATORY EXPORT INCENTIVES complements consumption taxes Corden costs cq exemption d(vºx developing countries direct tax distortions domestic price domestic sales effective protection export promotion policies export subsidies EXPORTS Rodney externalities factor market Falvey and Norman final demand FINANCIAL AND FISCAL frontier GATT rules gross output implicit import duty import restrictions import substitution import tariffs imported inputs incentive in Table indirect Indonesia Input-Related inputs at world intermediate input Korea listed in Table Malaysia Martin Ravallion Rodney mobile factor nontradables Norman Gemmell outward–oriented Peter G Philippines policy instruments prices i.e. primary factor production subsidies production substitutes refunded Rhee Rodney E Rodney Tyers S.E. Asia S.K. Jayasuriya second-best sector shadow price subsidies to exports subsidize exportable Taiwan targetted at exporters taxes and subsidies taxes or subsidies Thailand TYPES OF EXPORT unit value added vidx welfare gains welfare improving world prices