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Outsourcing Tariff Evasion :, A New Explanation for Entrepôt Trade

Label
Outsourcing Tariff Evasion :, A New Explanation for Entrepôt Trade
Language
eng
Abstract
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
resource.governmentPublication
international or intergovernmental publication
Literary Form
non fiction
Main title
Outsourcing Tariff Evasion :
Nature of contents
dictionaries
Series statement
IMF Working Papers
Sub title
A New Explanation for Entrepôt Trade
Table Of Contents
""Contents""; ""I. INTRODUCTION""; ""II. EMPIRICAL FRAMEWORK""; ""III. DATA""; ""IV. RESULTS""; ""V. CONCLUSION""; ""REFERENCES""
Content
Other version