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来源类型Working Paper
规范类型报告
DOI10.3386/w12818
来源IDWorking Paper 12818
Outsourcing Tariff Evasion: A New Explanation for Entrepot Trade
Raymond Fisman; Peter Moustakerski; Shang-Jin Wei
发表日期2007-01-11
出版年2007
语种英语
摘要Traditional explanations for indirect trade through an entrepot 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 entrepots 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 entrepot trade.
主题International Economics ; Trade ; Development and Growth ; Development
URLhttps://www.nber.org/papers/w12818
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/570483
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Raymond Fisman,Peter Moustakerski,Shang-Jin Wei. Outsourcing Tariff Evasion: A New Explanation for Entrepot Trade. 2007.
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