G2TT
来源类型Discussion paper
规范类型论文
来源IDDP6125
DP6125 Social Change
Jeremy Greenwood; Nezih Guner
发表日期2007-02-14
出版年2007
语种英语
摘要Traditional explanations for indirect trade through an entrepôt have focused on savings in transport costs and on the role of specialized agents in processing and distribution. We provide an alternative perspective based on the possibility that entrepôts may facilitate tariff evasion. Using data on direct exports to mainland China and indirect exports via Hong Kong SAR, we find that the indirect export rate rises with the Chinese tariff rate, even though there is no legal tax advantage to sending goods via Hong Kong SAR. We undertake a number of extensions to rule out plausible alternative hypotheses based on existing explanations for entrepôt trade.
主题Development Economics ; International Trade and Regional Economics
关键词Corruption Middleman Tax evasion
URLhttps://cepr.org/publications/dp6125
来源智库Centre for Economic Policy Research (United Kingdom)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/534963
推荐引用方式
GB/T 7714
Jeremy Greenwood,Nezih Guner. DP6125 Social Change. 2007.
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