Outsourcing tariff evasion : a new explanation for entrepot trade /
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| Author / Creator: | Fisman, Raymond, author. |
|---|---|
| Imprint: | [Washington, D.C.] : International Monetary Fund, ©2005. |
| Description: | 1 online resource (18 pages) |
| Language: | English |
| Series: | IMF working paper ; WP/05/102 IMF working paper ; WP/05/102. |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12497604 |
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| 050 | 4 | |a HG3881.5.I58 |b W67 no.05/102 | |
| 100 | 1 | |a Fisman, Raymond, |e author. |0 http://id.loc.gov/authorities/names/no00016784 | |
| 245 | 1 | 0 | |a Outsourcing tariff evasion : |b a new explanation for entrepot trade / |c prepared by Raymond Fisman, Peter Moustakerski, and Shang-Jin Wei. |
| 260 | |a [Washington, D.C.] : |b International Monetary Fund, |c ©2005. | ||
| 300 | |a 1 online resource (18 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF working paper ; |v WP/05/102 | |
| 504 | |a Includes bibliographical references (page 18). | ||
| 588 | 0 | |a Print version record. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a 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. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 520 | |a 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. | ||
| 505 | 0 | |a Contents -- I. INTRODUCTION -- II. EMPIRICAL FRAMEWORK -- III. DATA -- IV. RESULTS -- V. CONCLUSION -- REFERENCES | |
| 546 | |a English. | ||
| 650 | 0 | |a Tax evasion. |0 http://id.loc.gov/authorities/subjects/sh85132819 | |
| 650 | 6 | |a Fraude fiscale. | |
| 650 | 7 | |a Tax evasion. |2 fast |0 (OCoLC)fst01143749 | |
| 655 | 0 | |a Electronic books. | |
| 655 | 4 | |a Electronic books. | |
| 700 | 1 | |a Moustakerski, Peter, |e author. |0 http://id.loc.gov/authorities/names/no2005060860 | |
| 700 | 1 | |a Wei, Shang-Jin, |e author. |0 http://id.loc.gov/authorities/names/no93023343 | |
| 710 | 2 | |a International Monetary Fund. |b Research Department, |e issuing body. |0 http://id.loc.gov/authorities/names/n77001219 | |
| 776 | 0 | 8 | |i Print version: |a Fisman, Raymond. |t Outsourcing tariff evasion. |d [Washington, D.C.] : International Monetary Fund, ©2005 |w (OCoLC)60703223 |
| 830 | 0 | |a IMF working paper ; |v WP/05/102. |0 http://id.loc.gov/authorities/names/no89010263 | |
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