WTO accession and tariff evasion

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• 作者：Beata S. Javorcik^a ; ^{beata.javorcik@economics.ox.ac.uk} ; Gaia Narciso^b ; ^{narcisog@tcd.ie}
• 关键词：Tax evasion ; Import tariffs ; World Trade Organization ; Customs Valuation Agreement
• 刊名：Journal of Development Economics
• 出版年：2017
• 出版时间：March 2017
• 年：2017
• 卷：125
• 期：Complete
• 页码：59-71
• 全文大小：254 K
• 卷排序：125

文摘

Joining the World Trade Organization means adopting the Customs Valuation Agreement. The CVA limits customs officials’ discretion with respect to assessing import prices. This reduces their ability to facilitate tariff evasion through price underreporting. Alternative ways of tariff evasion are exploited more vigorously. Displacement of tariff evasion is an unintended consequence of WTO accession.