@techreport{NBERw12818, title = "Outsourcing Tariff Evasion: A New Explanation for Entrepot Trade", author = "Raymond Fisman and Peter Moustakerski and Shang-Jin Wei", institution = "National Bureau of Economic Research", type = "Working Paper", series = "Working Paper Series", number = "12818", year = "2007", month = "January", URL = "http://www.nber.org/papers/w12818", }