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150128 ||| eng |
| 020 |
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|a 9781451861211
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| 245 |
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|a Outsourcing Tariff Evasion
|b A New Explanation for Entrepôt Trade
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2005
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| 300 |
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|a 18 pages
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| 651 |
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4 |
|a Hong Kong Special Administrative Region, People's Republic of China
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| 653 |
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|a Tax Evasion and Avoidance
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| 653 |
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|a Tariff
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| 653 |
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|a Tariffs
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| 653 |
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|a Economic Theory
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| 653 |
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|a International Trade Organizations
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Trade Policy
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| 653 |
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|a Trade: General
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| 653 |
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|a Exports and Imports
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| 653 |
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|a Economic theory & philosophy
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| 653 |
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|a International economics
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| 653 |
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|a Tax evasion
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| 653 |
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|a Demand elasticity
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| 653 |
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|a Exports
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| 653 |
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|a Prices
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| 653 |
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|a Agriculture: Aggregate Supply and Demand Analysis
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| 653 |
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|a Taxation
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| 653 |
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|a Imports
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| 653 |
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|a Elasticity; Economics
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| 710 |
2 |
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|a International Monetary Fund
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781451861211.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/2005/102/001.2005.issue-102-en.xml?cid=18202-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a 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
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