WTO accession and tariff evasion
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 off...
| Main Authors: | , |
|---|---|
| 格式: | Journal article |
| 出版: |
Elsevier
2016
|