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Many production firms use intermediary trading firms to export indirectly. This paper uses Chinese export data at the transaction level to investigate the tax evasion motive through indirect trade. The paper provides strong evidence that, under China's partial export value-added tax rebate...
Persistent link: https://www.econbiz.de/10012246297
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Many production firms use intermediary trading firms to export indirectly. This paper uses Chinese export data at the transaction level to investigate the tax evasion motive through indirect trade. The paper provides strong evidence that, under Chinas partial export value-added tax rebate...
Persistent link: https://www.econbiz.de/10012564530
It has become increasingly common to produce goods in a number of geographically dispersed stages linked by international trade. This tendency, known by names such as production fragmentation, processing trade, and vertical specialization, has important implications for the analysis of nontariff...
Persistent link: https://www.econbiz.de/10011114998
Since the late 1990s, reported U.S. imports from China and Hong Kong have regularly and increasingly exceeded reported exports of China and Hong Kong to the United States. This discrepancy, which is not caused by re-exporting through Hong Kong, varies by product categories, and in some cases...
Persistent link: https://www.econbiz.de/10010582631
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In Sub-Saharan Africa (SSA), inland export transport costs and time delays are much higher for landlocked countries, vary substantially between different geographic corridors, and exhibit substantial uncertainty. Unit costs and costs of time for land transport of exports are high for many...
Persistent link: https://www.econbiz.de/10010574059
Real growth in global trade has decelerated significantly since its sharp recovery in 2010. Year-on-year growth in global real trade decelerated from 13.3 percent at the end of the first quarter of 2010, to 9.9, 3.1, and 0.5 percent at the end of the first quarters of 2011, 2012, and 2013,...
Persistent link: https://www.econbiz.de/10010829315
This paper reviews recent progress in the quantification of the economic effects of non-tarif measures.
Persistent link: https://www.econbiz.de/10010833201