Gallezot, Jacques; Aussilloux, Vincent - In: The World Economy 31 (2008) 9, pp. 1208-1225
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading> Relating the collected customs duty to the value of imports enables the estimation of a rate of applied duty that takes into account all pricing components and their use. Indeed, this ad valorem equivalent integrates the complex dimensions of customs duties, the measures of exemption...