Special Tax Treatment as Trade Policy: A Database on Export Processing and Special Economic Zones

Davies, Ron; Francois, Joseph (July 2015). Special Tax Treatment as Trade Policy: A Database on Export Processing and Special Economic Zones Bern: University of Bern

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Many countries treat income generated via exports favourably, especially when production takes places in special zones known as export processing zones (EPZs). EPZs can be defined as specific, geographically defined zones or areas that are subject to special administration and that generally offer tax incentives, such as duty‐free imports when producing for export, exemption from other regulatory constraints linked to import for the domestic market, sometimes favourable treatment in terms of industrial regulation, and the streamlining of border clearing procedures. We describe a database of WTO Members that employ special economic zones as part of their industrial policy mix. This is based on WTO notification and monitoring through the WTO’s trade policy review mechanism (TPRM), supplemented with information from the ILO, World Bank, and primary sources. We also provide some rough analysis of the relationship between use of EPZs and the carbon intensity of exports, and relative levels of investment across countries with and without special zones.

Item Type:

Working Paper

Division/Institute:

03 Faculty of Business, Economics and Social Sciences > Other Institutions > Teaching Staff, Faculty of Business, Economics and Social Sciences
02 Faculty of Law > Department of Economic Law > World Trade Institute
10 Strategic Research Centers > World Trade Institute

02 Faculty of Law > Department of Economic Law > NCCR International Trade Regulation

UniBE Contributor:

Francois, Joseph

Subjects:

300 Social sciences, sociology & anthropology > 340 Law
300 Social sciences, sociology & anthropology > 380 Commerce, communications & transportation
300 Social sciences, sociology & anthropology > 330 Economics

Publisher:

University of Bern

Projects:

[UNSPECIFIED] PRONTO

Language:

English

Submitter:

Rebecca Anne Gilgen

Date Deposited:

17 Jun 2016 15:21

Last Modified:

11 Sep 2017 14:36

Related URLs:

JEL Classification:

F14, F13, O24, O25

BORIS DOI:

10.7892/boris.83768

URI:

https://boris.unibe.ch/id/eprint/83768

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