Tariff evasion in agriculture: the role of non-tariff measures
研究了卫生与植物检疫标准等非关税措施如何影响农业关税规避，发现残留物限量标准通过压低价格申报而非数量或分类造假来减少规避，且该效应仅存在于发展中国家。
Abstract This study investigates the impacts of non-tariff measures (NTMs) on tariff evasion in agriculture. We find that sanitary and phytosanitary standard measure of tolerance limits for residues and restricted use of substances significantly reduces tariff evasion. We also find that this dampening impact occurs via price underreporting rather than quantity underreporting or product misclassification. Heterogeneous analysis shows that this impact exists for developing countries but not for developed countries. These findings highlight the importance of accounting for NTMs’ impacts on tariff evasion in agricultural trade policy analysis.