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WTO accession and tariff evasion

Abstract:

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...

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Publication status:
Published
Peer review status:
Peer reviewed
Version:
Publisher's version

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Publisher copy:
10.1016/j.jdeveco.2016.11.001

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Department:
All Souls College
Narciso, G More by this author
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Funding agency for:
Javorcik, B
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:
pubs:664807
URN:
uri:c568dc75-55fa-4444-8935-52b00b96b115
UUID:
uuid:c568dc75-55fa-4444-8935-52b00b96b115
Local pid:
pubs:664807

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