- Abstract:
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This study documents some unintended consequences of the World Trade Organization (WTO) membership by providing evidence on displacement of tariff evasion driven by the WTO accession process. The analysis focuses on the WTO Customs Valuation Agreement (CVA) which limits the discretion of customs officials when it comes to assessing the price of imports. While prior to the WTO accession customs officials are free to use their own judgment or apply minimum or reference prices, after their count...
Expand abstract - Publication status:
- Published
- Peer review status:
- Peer reviewed
- Version:
- Publisher's version
- Files:
-
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(pdf, 290.7kb)
-
- Publisher copy:
- 10.1016/j.jdeveco.2016.11.001
-
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- Publisher:
- Elsevier Publisher's website
- Journal:
- Journal of Development Economics Journal website
- Volume:
- 125
- Pages:
- 59–69
- Publication date:
- 2016-11-05
- DOI:
- ISSN:
-
0304-3878
- Pubs id:
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pubs:664807
- URN:
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uri:c568dc75-55fa-4444-8935-52b00b96b115
- UUID:
-
uuid:c568dc75-55fa-4444-8935-52b00b96b115
- Local pid:
- pubs:664807
- Copyright holder:
- Javorcik and Narciso
- Copyright date:
- 2016
- Notes:
-
Copyright © 2016 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by/4.0/).
Journal article
WTO accession and tariff evasion
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