United States-with that of three middle-income countries, namely Brazil, India, and China. A theoretically consistent …

. In China, duty exemptions have been central to the process of trade reform and have led to a tremendous increase in … duty exemptions in the case of China's recent WTO accession will overstate the increase in China's trade flows by 40 … reductions, the larger the bias when duty drawbacks are ignored. The bias in the estimates of China's real GDP, trade flows and …