1875:
42:
1885:
847:
Trade barriers obstruct free trade. Before exporting or importing to other countries, firstly, they must be aware of restrictions that the government imposes on the trade. Subsequently, they need to make sure that they are not violating the restrictions by checking related regulations on tax or duty,
840:
Trade barriers are mostly a combination of conformity and per-shipment requirements requested abroad, and weak inspection or certification procedures at home. The impact of trade barriers on companies and countries is highly uneven. One particular study showed that small firms are most affected (over
828:
Trade barriers are often criticized for the effect they have on the developing world. Because rich-countries are able to set trade policies, goods, such as crops that developing countries are best at producing, still face high barriers. Trade barriers such as tariffs on food imports or subsidies
723:
High-income countries tend to have fewer trade barriers than middle income countries which, in turn, tend to have fewer trade barriers than low income countries. Small states tend to have lower trade barriers than large states. The most common trade barriers are on agricultural goods. Textiles,
735:
According to Chad Bown and
Meredith Crowley, world trade is "probably" vastly more liberal in current times than was the case historically. According to Ronald Findlay and Kevin H. O’Rourke, "for the nineteenth and twentieth centuries trade barriers and transport costs were the most important
758:, countries have become increasingly likely to enact trade barriers in forms other than tariffs. National firms often lobby their own governments to enact regulations that are designed to keep out foreign firms, and modern trade deals are one way to do away with such regulations.
848:
and finally they probably need a license in order to ensure a smooth export or import business and reduce the risk of penalty or violation. Sometimes the situation becomes even more complicated with the changing of policy and restrictions of a country.
706:
involves the removal of all such barriers, except perhaps those considered necessary for health or national security. In practice, however, even those countries promoting free trade heavily subsidize certain industries, such as
736:
barriers to trade". They also write, "during the mercantilist era price gaps were as likely to be due to trade monopolies, pirates, and wars as to transport costs and tariffs, which are more easily quantifiable."
898:. Such agreements involve cooperation between at least two countries to reduce trade barriers, import quotas and tariffs, and to increase trade of goods and services with each other.
844:
Another negative aspect of trade barriers is that they result in a limited choice of products and would therefore force customers to pay higher prices and accept inferior quality.
686:
Most trade barriers work on the same principle: the imposition of some sort of cost (money, time, bureaucracy, quota) on trade that raises the price or availability of the traded
724:
apparel and footwear are the manufactured goods which are most commonly protected by trade barriers. Tariffs have been declining in the last twenty years as the influence of the
1137:
833:
and dumping on world markets, thus lowering world prices to the disadvantage of farmers in developing economies who typically do not benefit from such subsidies. The
1830:
1700:
1692:
1647:
934:
1410:
1171:
1715:
1668:
1616:
1600:
1780:
1705:
1805:
1282:
962:
1810:
1595:
494:
1815:
1825:
1795:
1790:
1770:
1760:
1755:
1678:
602:
1835:
1710:
1590:
1730:
1355:
1330:
1016:
Easterly, William; Kraay, Aart (2000-11-01). "Small States, Small
Problems? Income, Growth, and Volatility in Small States".
655:
467:
105:
1888:
1850:
1840:
1750:
1765:
1745:
1735:
1725:
1569:
901:
1855:
1845:
1740:
524:
442:
1820:
1775:
1432:
1335:
1275:
1196:
507:
308:
100:
1800:
489:
923:
913:
907:
834:
238:
1673:
210:
1909:
1878:
1626:
1268:
1257:
database, including regulatory and procedural obstacles that trading companies face both at home and abroad
770:
747:
729:
699:
607:
479:
474:
160:
1785:
1559:
1437:
1405:
797:
366:
288:
190:
746:
Professor
Krzysztof J. Pelc note that modern trade deals are long and complex because they often tackle
1425:
529:
361:
303:
293:
225:
1345:
648:
577:
534:
326:
200:
1420:
725:
702:(which uses other overt and covert means to restrict imports and occasionally exports). In theory,
544:
539:
298:
220:
970:
1621:
1509:
622:
75:
1663:
918:
869:
597:
549:
399:
1544:
1504:
1462:
1325:
739:
676:
572:
567:
454:
384:
215:
837:
measures the effect that rich country trade policies actually have on the developing world.
1524:
1442:
931:(An internal free-trade zone in Canada between Alberta, British Columbia, and Saskatchewan)
928:
895:
641:
592:
270:
265:
8:
1564:
1360:
1310:
1291:
857:
680:
672:
33:
860: – Laws relating to domestic agriculture and foreign-imported agricultural products
1642:
1305:
1075:
875:
687:
587:
429:
205:
115:
1213:
1029:
1487:
1192:
1067:
1001:
Bown, C. P.; Crowley, M. A. (2016-01-01). Staiger, Kyle
Bagwell and Robert W. (ed.).
815:
743:
612:
424:
170:
143:
53:
1079:
1415:
1315:
1059:
1025:
941:
617:
582:
180:
70:
690:. If two or more nations repeatedly use trade barriers against each other, then a
1534:
1467:
1457:
1320:
1138:"Yes, the TPP agreement is over 5,000 pages long. Here's why that's a good thing"
887:
484:
394:
331:
95:
80:
1860:
1385:
830:
781:
776:
627:
519:
351:
336:
185:
175:
125:
90:
24:
1093:
1903:
1520:
1375:
1350:
1071:
863:
514:
419:
409:
346:
341:
255:
250:
110:
866: – Type of trade bloc with a free trade area and common external tariff
1720:
1515:
787:
755:
679:, trade barriers are detrimental to the world economy and decrease overall
437:
356:
245:
165:
1120:
1365:
810:
708:
404:
120:
1499:
1495:
1477:
1452:
1340:
1044:
891:
881:
703:
414:
260:
85:
41:
1260:
1447:
1380:
792:
691:
447:
389:
1574:
1063:
1528:
805:
195:
884: – Absence of government restriction on international trade
1370:
1250:, an online database of customs tariffs and market requirements
765:
751:
695:
155:
65:
60:
750:, such as different standards and regulations, in addition to
712:
1254:
761:
The barriers can take many forms, including the following:
1247:
1187:
MĂĽhlbacher, Hans; Leihs, Helmuth; Dahringer, Lee (1999).
1161:
The Wall Street
Journal of Europe, October. 11, 2011 p. 6
130:
1214:
National Trade
Estimate Report on Foreign Trade Barriers
1186:
1176:. Geneva, Switzerland: International Trade Center. 2015.
823:
1045:"Why Do More Open Economies Have Bigger Governments?"
1005:. Vol. 1, Part A. North-Holland. pp. 3–108.
1648:
Cooperation
Council for the Arab States of the Gulf
754:. Due to steadily decreasing tariff barriers since
1211:
872: – Screening parties to an export transaction
728:has grown, but states have increased their use of
1669:Economic and Monetary Community of Central Africa
698:(which impose a financial burden on imports) and
1901:
1617:Customs Union of Belarus, Kazakhstan, and Russia
1601:South Asian Association for Regional Cooperation
963:"What is trade barrier? definition and meaning"
1240:
1276:
1189:International Marketing: A Global Perspective
1015:
649:
1596:Regional Comprehensive Economic Partnership
1000:
890: – a region encompassing a
829:for farmers in developed economies lead to
1283:
1269:
656:
642:
1121:"Commodity Market Integration, 1500–2000"
944: – Type of digital rights management
16:Restrictions limiting international trade
1679:West African Economic and Monetary Union
1290:
671:are government-induced restrictions on
1902:
1591:Association of Southeast Asian Nations
1411:UN Conference on Trade and Development
1042:
935:Gulf Cooperation Council common market
1356:Import substitution industrialization
1264:
894:whose member countries have signed a
824:Impacts of trade barriers on business
1884:
1610:Europe, Central Asia, and North Asia
1115:
1113:
996:
994:
992:
990:
988:
1570:Central American Integration System
1255:Non-Tariff Measures Business Survey
902:North American Free Trade Agreement
694:results. Barriers take the form of
13:
40:
14:
1921:
1433:International Chamber of Commerce
1336:Export-oriented industrialization
1235:
1170:
1110:
985:
309:International Chamber of Commerce
1883:
1874:
1873:
1173:The Invisible Barriers to Traded
1205:
1191:. Thomson Learning. p. 7.
1180:
924:Union of South American Nations
914:European Free Trade Association
908:South Asia Free Trade Agreement
835:Commitment to Development Index
677:theory of comparative advantage
1674:Southern African Customs Union
1164:
1155:
1130:
1086:
1036:
1009:
955:
1:
1030:10.1016/S0305-750X(00)00068-1
1003:Handbook of Commercial Policy
948:
1831:Telecommunications equipment
1636:Middle East and North Africa
1627:European Union Customs Union
1052:Journal of Political Economy
771:Non-tariff barriers to trade
748:non-tariff barriers to trade
742:Professor Marc L. Busch and
700:non-tariff barriers to trade
385:Intellectual property rights
7:
1560:Andean Community of Nations
1438:Bilateral investment treaty
1406:International Monetary Fund
1241:Databases on Trade Barriers
1212:Demetrios Marantis (2013).
1043:Rodrik, Dani (1998-10-01).
851:
798:Voluntary Export Restraints
718:
367:Economic and monetary union
289:International Monetary Fund
226:Voluntary export restraints
10:
1926:
1426:International Trade Centre
802:Local content requirements
362:Customs and monetary union
304:World Customs Organization
294:International Trade Centre
1869:
1701:Aircraft & Spacecraft
1691:
1656:
1635:
1609:
1583:
1552:
1543:
1486:
1394:
1346:Foreign exchange reserves
1298:
327:Preferential trading area
1421:World Trade Organization
726:World Trade Organization
608:Balassa–Samuelson effect
603:Ricardian trade theories
490:Largest consumer markets
299:World Trade Organization
1622:Eurasian Economic Union
1510:Repeal of the Corn Laws
623:Lerner symmetry theorem
1664:East African Community
1545:Regional organizations
967:BusinessDictionary.com
919:European Single Market
870:Denied trade screening
598:Gravity model of trade
495:Leading trade partners
400:Government procurement
201:Exchange rate controls
45:
1505:The Wealth of Nations
1463:Special economic zone
1326:Comparative advantage
1219:(Report). p. 132
1094:"The Size of Nations"
878:(includes Free Port).
740:Georgetown University
578:Heckscher–Ohlin model
573:Competitive advantage
568:Comparative advantage
455:Trade and development
216:Countervailing duties
44:
1525:Economic nationalism
1443:Economic integration
929:New West Partnership
896:free trade agreement
811:Currency devaluation
593:Intra-industry trade
321:Economic integration
271:Economic integration
266:Economic nationalism
1910:International trade
1781:Integrated circuits
1565:Caribbean Community
1361:Net capital outflow
1311:Balance of payments
1292:International trade
858:Agricultural policy
730:non-tariff barriers
681:economic efficiency
675:. According to the
673:international trade
221:Anti-dumping duties
161:Non-tariff barriers
106:Import substitution
1693:Exports by product
1643:Arab Customs Union
1306:Absolute advantage
876:Free economic zone
588:Economic geography
395:Competition policy
191:Technical barriers
171:Tariff-rate quotas
116:Trade facilitation
101:Export orientation
46:
1897:
1896:
1687:
1686:
1657:Subsaharan Africa
1488:Political economy
1248:Market Access Map
1018:World Development
816:Trade restriction
744:McGill University
666:
665:
613:Linder hypothesis
425:Emissions trading
1917:
1887:
1886:
1877:
1876:
1550:
1549:
1416:World Bank Group
1316:Balance of trade
1285:
1278:
1271:
1262:
1261:
1229:
1228:
1226:
1224:
1218:
1209:
1203:
1202:
1184:
1178:
1177:
1168:
1162:
1159:
1153:
1152:
1150:
1148:
1134:
1128:
1127:
1125:
1117:
1108:
1107:
1105:
1104:
1090:
1084:
1083:
1049:
1040:
1034:
1033:
1013:
1007:
1006:
998:
983:
982:
980:
978:
973:on 9 August 2020
969:. Archived from
959:
942:Regional lockout
658:
651:
644:
618:Leontief paradox
583:New trade theory
186:Export subsidies
71:Balance of trade
19:
18:
1925:
1924:
1920:
1919:
1918:
1916:
1915:
1914:
1900:
1899:
1898:
1893:
1865:
1811:Pharmaceuticals
1683:
1652:
1631:
1605:
1579:
1539:
1535:Dedollarisation
1482:
1468:Trade agreement
1458:Free-trade zone
1399:
1397:
1390:
1331:Current account
1321:Capital account
1294:
1289:
1243:
1238:
1233:
1232:
1222:
1220:
1216:
1210:
1206:
1199:
1185:
1181:
1169:
1165:
1160:
1156:
1146:
1144:
1142:Washington Post
1136:
1135:
1131:
1123:
1119:
1118:
1111:
1102:
1100:
1092:
1091:
1087:
1058:(5): 997–1032.
1047:
1041:
1037:
1024:(11): 2013–27.
1014:
1010:
999:
986:
976:
974:
961:
960:
956:
951:
888:Free-trade area
854:
826:
777:Import licenses
721:
662:
633:
632:
563:
555:
554:
510:
500:
499:
470:
460:
459:
430:Trade sanctions
380:
372:
371:
332:Free-trade area
322:
314:
313:
284:
276:
275:
241:
231:
230:
176:Import licenses
146:
136:
135:
96:Trade diversion
56:
17:
12:
11:
5:
1923:
1913:
1912:
1895:
1894:
1892:
1891:
1881:
1870:
1867:
1866:
1864:
1863:
1858:
1853:
1848:
1843:
1838:
1833:
1828:
1823:
1818:
1813:
1808:
1803:
1798:
1793:
1788:
1783:
1778:
1773:
1768:
1763:
1758:
1753:
1748:
1743:
1738:
1733:
1728:
1723:
1718:
1713:
1708:
1706:Aircraft parts
1703:
1697:
1695:
1689:
1688:
1685:
1684:
1682:
1681:
1676:
1671:
1666:
1660:
1658:
1654:
1653:
1651:
1650:
1645:
1639:
1637:
1633:
1632:
1630:
1629:
1624:
1619:
1613:
1611:
1607:
1606:
1604:
1603:
1598:
1593:
1587:
1585:
1581:
1580:
1578:
1577:
1572:
1567:
1562:
1556:
1554:
1547:
1541:
1540:
1538:
1537:
1532:
1518:
1513:
1492:
1490:
1484:
1483:
1481:
1480:
1475:
1470:
1465:
1460:
1455:
1450:
1445:
1440:
1435:
1430:
1429:
1428:
1418:
1413:
1408:
1402:
1400:
1395:
1392:
1391:
1389:
1388:
1386:Trading nation
1383:
1378:
1373:
1368:
1363:
1358:
1353:
1348:
1343:
1338:
1333:
1328:
1323:
1318:
1313:
1308:
1302:
1300:
1296:
1295:
1288:
1287:
1280:
1273:
1265:
1259:
1258:
1251:
1242:
1239:
1237:
1236:External links
1234:
1231:
1230:
1204:
1197:
1179:
1163:
1154:
1129:
1109:
1085:
1064:10.1086/250038
1035:
1008:
984:
953:
952:
950:
947:
946:
945:
939:
938:
937:
932:
926:
921:
916:
911:
905:
885:
879:
873:
867:
861:
853:
850:
831:overproduction
825:
822:
821:
820:
819:
818:
813:
808:
803:
800:
795:
790:
785:
782:Export control
779:
768:
720:
717:
669:Trade barriers
664:
663:
661:
660:
653:
646:
638:
635:
634:
631:
630:
628:Terms of trade
625:
620:
615:
610:
605:
600:
595:
590:
585:
580:
575:
570:
564:
561:
560:
557:
556:
553:
552:
547:
542:
537:
532:
527:
522:
520:Trading nation
517:
511:
506:
505:
502:
501:
498:
497:
492:
487:
482:
477:
471:
466:
465:
462:
461:
458:
457:
452:
451:
450:
445:
440:
432:
427:
422:
417:
412:
407:
402:
397:
392:
387:
381:
378:
377:
374:
373:
370:
369:
364:
359:
354:
352:Economic union
349:
344:
339:
337:Currency union
334:
329:
323:
320:
319:
316:
315:
312:
311:
306:
301:
296:
291:
285:
282:
281:
278:
277:
274:
273:
268:
263:
258:
253:
248:
242:
237:
236:
233:
232:
229:
228:
223:
218:
213:
208:
203:
198:
193:
188:
183:
181:Customs duties
178:
173:
168:
163:
158:
153:
151:Trade barriers
147:
142:
141:
138:
137:
134:
133:
128:
126:Domestic trade
123:
118:
113:
108:
103:
98:
93:
91:Trade creation
88:
83:
78:
73:
68:
63:
57:
52:
51:
48:
47:
37:
36:
30:
29:
15:
9:
6:
4:
3:
2:
1922:
1911:
1908:
1907:
1905:
1890:
1882:
1880:
1872:
1871:
1868:
1862:
1859:
1857:
1854:
1852:
1849:
1847:
1844:
1842:
1839:
1837:
1834:
1832:
1829:
1827:
1824:
1822:
1819:
1817:
1816:Photovoltaics
1814:
1812:
1809:
1807:
1804:
1802:
1799:
1797:
1794:
1792:
1789:
1787:
1784:
1782:
1779:
1777:
1774:
1772:
1769:
1767:
1764:
1762:
1759:
1757:
1754:
1752:
1749:
1747:
1744:
1742:
1739:
1737:
1734:
1732:
1729:
1727:
1724:
1722:
1719:
1717:
1714:
1712:
1709:
1707:
1704:
1702:
1699:
1698:
1696:
1694:
1690:
1680:
1677:
1675:
1672:
1670:
1667:
1665:
1662:
1661:
1659:
1655:
1649:
1646:
1644:
1641:
1640:
1638:
1634:
1628:
1625:
1623:
1620:
1618:
1615:
1614:
1612:
1608:
1602:
1599:
1597:
1594:
1592:
1589:
1588:
1586:
1582:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1557:
1555:
1551:
1548:
1546:
1542:
1536:
1533:
1530:
1526:
1522:
1521:Protectionism
1519:
1517:
1514:
1511:
1507:
1506:
1501:
1497:
1494:
1493:
1491:
1489:
1485:
1479:
1476:
1474:
1473:Trade barrier
1471:
1469:
1466:
1464:
1461:
1459:
1456:
1454:
1451:
1449:
1446:
1444:
1441:
1439:
1436:
1434:
1431:
1427:
1424:
1423:
1422:
1419:
1417:
1414:
1412:
1409:
1407:
1404:
1403:
1401:
1396:Organizations
1393:
1387:
1384:
1382:
1379:
1377:
1376:Trade justice
1374:
1372:
1369:
1367:
1364:
1362:
1359:
1357:
1354:
1352:
1351:Globalization
1349:
1347:
1344:
1342:
1339:
1337:
1334:
1332:
1329:
1327:
1324:
1322:
1319:
1317:
1314:
1312:
1309:
1307:
1304:
1303:
1301:
1297:
1293:
1286:
1281:
1279:
1274:
1272:
1267:
1266:
1263:
1256:
1252:
1249:
1245:
1244:
1215:
1208:
1200:
1198:9781844801329
1194:
1190:
1183:
1175:
1174:
1167:
1158:
1143:
1139:
1133:
1122:
1116:
1114:
1099:
1095:
1089:
1081:
1077:
1073:
1069:
1065:
1061:
1057:
1053:
1046:
1039:
1031:
1027:
1023:
1019:
1012:
1004:
997:
995:
993:
991:
989:
972:
968:
964:
958:
954:
943:
940:
936:
933:
930:
927:
925:
922:
920:
917:
915:
912:
909:
906:
903:
900:
899:
897:
893:
889:
886:
883:
880:
877:
874:
871:
868:
865:
864:Customs union
862:
859:
856:
855:
849:
845:
842:
838:
836:
832:
817:
814:
812:
809:
807:
804:
801:
799:
796:
794:
791:
789:
788:Import quotas
786:
783:
780:
778:
775:
774:
772:
769:
767:
764:
763:
762:
759:
757:
753:
749:
745:
741:
737:
733:
731:
727:
716:
714:
710:
705:
701:
697:
693:
689:
684:
682:
678:
674:
670:
659:
654:
652:
647:
645:
640:
639:
637:
636:
629:
626:
624:
621:
619:
616:
614:
611:
609:
606:
604:
601:
599:
596:
594:
591:
589:
586:
584:
581:
579:
576:
574:
571:
569:
566:
565:
559:
558:
551:
548:
546:
543:
541:
538:
536:
533:
531:
528:
526:
525:United States
523:
521:
518:
516:
515:Trade mission
513:
512:
509:
504:
503:
496:
493:
491:
488:
486:
483:
481:
478:
476:
473:
472:
469:
464:
463:
456:
453:
449:
446:
444:
441:
439:
436:
435:
433:
431:
428:
426:
423:
421:
420:Trade justice
418:
416:
413:
411:
410:Globalization
408:
406:
403:
401:
398:
396:
393:
391:
388:
386:
383:
382:
376:
375:
368:
365:
363:
360:
358:
355:
353:
350:
348:
347:Single market
345:
343:
342:Customs union
340:
338:
335:
333:
330:
328:
325:
324:
318:
317:
310:
307:
305:
302:
300:
297:
295:
292:
290:
287:
286:
283:Organizations
280:
279:
272:
269:
267:
264:
262:
259:
257:
256:Laissez-faire
254:
252:
251:Protectionism
249:
247:
244:
243:
240:
235:
234:
227:
224:
222:
219:
217:
214:
212:
209:
207:
204:
202:
199:
197:
194:
192:
189:
187:
184:
182:
179:
177:
174:
172:
169:
167:
166:Import quotas
164:
162:
159:
157:
154:
152:
149:
148:
145:
140:
139:
132:
129:
127:
124:
122:
119:
117:
114:
112:
111:Trade finance
109:
107:
104:
102:
99:
97:
94:
92:
89:
87:
84:
82:
79:
77:
74:
72:
69:
67:
64:
62:
59:
58:
55:
50:
49:
43:
39:
38:
35:
32:
31:
28:
26:
21:
20:
1791:Live animals
1771:Gas turbines
1584:Asia-Pacific
1516:Mercantilism
1503:
1472:
1398:and policies
1221:. Retrieved
1207:
1188:
1182:
1172:
1166:
1157:
1145:. Retrieved
1141:
1132:
1101:. Retrieved
1097:
1088:
1055:
1051:
1038:
1021:
1017:
1011:
1002:
975:. Retrieved
971:the original
966:
957:
846:
843:
839:
827:
760:
756:World War II
738:
734:
722:
685:
668:
667:
438:Currency war
357:Fiscal union
246:Mercantilism
150:
144:Restrictions
22:
1796:Natural gas
1761:Electronics
1756:Electricity
1366:Outsourcing
1299:Terminology
784:/ licenses
709:agriculture
443:Trade costs
405:Outsourcing
121:Trade route
34:World trade
1836:Telephones
1500:Adam Smith
1496:Free trade
1478:Trade bloc
1453:ATA Carnet
1341:Fair trade
1103:2017-03-13
949:References
892:trade bloc
882:Free trade
704:free trade
508:By country
415:Fair trade
261:Free trade
211:Safeguards
86:Trade bloc
81:Trade pact
1731:Computers
1716:Car parts
1711:Aluminium
1448:Incoterms
1381:Trade war
1098:MIT Press
1072:0022-3808
793:Subsidies
773:include:
692:trade war
530:Argentina
448:Trade war
390:Smuggling
76:Trade law
1904:Category
1879:Category
1851:Vehicles
1841:Textiles
1786:Iron ore
1751:Diamonds
1575:Mercosur
1553:Americas
1223:29 April
1147:2 August
1080:11380043
852:See also
719:Overview
688:products
535:Pakistan
25:a series
23:Part of
1889:Commons
1766:Engines
1529:Autarky
977:May 22,
910:(SAFTA)
904:(NAFTA)
806:Embargo
766:Tariffs
752:tariffs
696:tariffs
545:Vietnam
540:Romania
485:Tariffs
480:Exports
475:Imports
239:History
206:Embargo
196:Bribery
156:Tariffs
1846:Trucks
1806:Petrol
1746:Cotton
1736:Copper
1726:Coffee
1371:Tariff
1253:ITC's
1246:ITC's
1195:
1078:
1070:
841:50%).
562:Theory
379:Issues
66:Export
61:Import
54:Policy
1856:Wheat
1826:Steel
1821:Ships
1217:(PDF)
1124:(PDF)
1076:S2CID
1048:(PDF)
713:steel
550:India
468:Lists
1861:Wine
1776:Gold
1741:Corn
1721:Coal
1225:2021
1193:ISBN
1149:2016
1068:ISSN
979:2011
711:and
434:War
1801:Oil
1060:doi
1056:106
1026:doi
131:Tax
1906::
1527:,
1508:,
1502:,
1140:.
1112:^
1096:.
1074:.
1066:.
1054:.
1050:.
1022:28
1020:.
987:^
965:.
732:.
715:.
683:.
27:on
1531:)
1523:(
1512:)
1498:(
1284:e
1277:t
1270:v
1227:.
1201:.
1151:.
1126:.
1106:.
1082:.
1062::
1032:.
1028::
981:.
657:e
650:t
643:v
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.