942 resultados para Duties


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Onora O’Neill’s thesis that, in a world like ours, institutionalization is a necessary condition for the existence of typical universal welfare rights—the “institutionalization thesis” for short—has often been criticized. I believe that most of these criticisms fail to appreciate that the institutionalization thesis is based on her “classical” understanding of rights, which stresses the essential duty-implying character of rights. By and large, O’Neill’s thesis stands and falls with the classical theory of rights. My suggestion is, therefore, that what is really at issue between O’Neill and at least some of her critics is the proper understanding of the concept of a right.

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This paper reveals the characteristics of the ITC's decisions on countervailing duties, which have seldom been studied. The empirical evidences based on time series data show that there is a long run equilibrium relationship between affirmative countervailing decisions and macroeconomic variables such as economic growth rates and import penetration ratios. The error correction models show that there is a unidirectional causality from affirmative countervailing decisions to slower economic growth.

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This paper examines the effects of import duties on smuggling in Myanmar. Following Fisman and Wei (2004), the reporting discrepancies between Myanmar’s imports records and corresponding exports recorded by trading partners are regarded as indicative of smuggling. The paper studies whether reporting discrepancies differ across trading partners as well as across time. Our main findings are first, that the hike in import duties in June 2004 helped to widen the reporting discrepancies, which suggests smuggling for tax evasion purposes and second, that reporting discrepancies differ considerably across trading partners: land borders appear to be particularly attractive venues for smugglers.