Hidden Bibliographic Details
| Other authors / contributors: | Moustakerski, Peter, author.
Wei, Shang-Jin, author.
International Monetary Fund. Research Department, issuing body.
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| ISBN: | 1283516276
9781283516273
1462333699
9781462333691
1452763283
9781452763286
9786613828729
6613828726
1451906579
9781451906578
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| Notes: | Includes bibliographical references (page 18).
Restrictions unspecified
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212
English.
digitized 2010 HathiTrust Digital Library committed to preserve
Print version record.
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| Summary: | Traditional explanations for indirect trade carried out 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 to it 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.
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| Other form: | Print version: Fisman, Raymond. Outsourcing tariff evasion. [Washington, D.C.] : International Monetary Fund, ©2005
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