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| Tekijä: | Wade, R. |
| Otsikko: | How to protect exports from protection: Taiwan's duty drawback scheme |
| Lehti: | World Economy
1991 : SEP, VOL. 14:3, p.299-309 |
| Asiasana: | EXPORTS ENTRY CONDITIONS PRICES SALES TAIWAN |
| Kieli: | eng |
| Tiivistelmä: | An important condition for success in manufactured exports is to provide exporters with quick and automatic access to imported inputs at world market prices, free of customs duty and indirect taxes. One way to meet this condition is to remove protection, but many governments will continue to impose protection. The question is then how to design an administrative arrangement which allows export sales to be distinguished from domestic sales. The goal of the paper is to fill the gap in our knowledge concerning the practice of Taiwan in this respect, for Taiwan's scheme has not hitherto been described. It turns out to work rather differently from Korea's. |
SCIMA