This study explores the new roles of rules of origin (ROO) when multinational enterprises (MNEs) manipulate their transfer prices to avoid a high corporate tax. ROO of a free trade agreement (FTA) require exporters to identify the origin of exports to be eligible for a preferential tariff rate....

June 2000 - Empirical evidence supports the hypothesis that when tariffs and export taxes are important sources of revenue for developing countries, and when those countries have narrow tax bases and high tax rates, trade liberalization will come about when the governments diversify their...