Tariff valuation bases and trade among developing countries: Do developing countries discriminate against their own trade?
研究使用六个拉丁美洲国家的关税和运输成本数据，分析按到岸价格征税对发展中国家间贸易的歧视性影响，发现这加重了发展中国家的竞争劣势，改用离岸价格可消除这种偏见。
When establishing the value of imports for tariff assessment, most countries apply duties to a cost‐insurance‐freight (c.i.f.) value of the traded good. One effect of using a c.i.f. valuation base is to place a disproportionate burden on countries that have relatively higher freight and insurance costs. Using matched tariff and transport cost information for six Latin American countries this study examines the influence of alternative valuation procedures on the level and incidence of tariff protection. The results show that developing countries are generally at a major transport and insurance cost disadvantage (relative to developed countries) on inter‐regional trade and that the relatively high Latin American tariffs applied on c.i.f. prices further worsen their competitive position. A shift to free‐on‐board. (f.o.b.) valuation would remove the bias against developing country intra‐trade.