Skip to main content

Professor Tiefenbrun’s Paper Among Top Ten Most Downloaded on SSRN

May 21, 2013

Professor Susan Tiefenbrun

TJSL Professor Susan Tiefenbrun’s paper, “TAX FREE TRADE ZONES OF THE WORLD AND IN THE UNITED STATES (INTRODUCTION)”, was recently listed on Social Science Research Network’s (SSRN) Top Ten download list for: PSN: Other Fiscal Policy (Topic).

As of 21 May 2013, her paper has been downloaded 56 times.

“I am very excited that people are reading about the economic impact of free trade zones in the United States and their increase of US exports!,” said Professor Tiefenbrun.

TJSL professors are consistently among the most downloaded scholars on SSRN.

Abstract:  (from the SSRN Website)  The Introduction posted here is from the author’s book on “Tax Free Trade Zones of the World and in the United States” (Edward Elgar Publishing, 2012), posted on SSRN by permission of the author and publisher.

Within the last few years small and large international companies in all corners of the globe have discovered that tax free trade zones can prove to be an effective tool to develop new markets and to increase earnings from existing foreign trade and manufacturing operations. Presently, there are over 3,000 tax free trade zones, free ports, and similarly designated areas of the world, including about 277 foreign trade zones and more than 500 special purpose subzones in the United States. These zones enable importers and exporters to benefit from a variety of customs-privileged facilities that offer them guarantees, incentives, and numerous advantages. By seeking the sheltered areas best suited to their needs, companies engaged in processing and assembling can also save on taxes and trim costs, including transportation expenses, rental fees, wages, finance charges, and insurance premiums.

Today, thousands of imported products, from delicate caviar to sophisticated electronics and machinery, are lodged in free trade zones located in 135 countries, and the free trade zones abroad and the U.S. foreign trade zones together reportedly have employed more than 43 million workers. Domestic or foreign enterprises buying products from abroad can store goods in a customs-free facility prior to shipment into the country where the zone is located. Storage can result in substantial savings in financing charges and increased cash flows. Some importers depend upon free trade zones to package, label, sort, assemble, process or manufacture finished goods prior to re-exporting their duty-exempt finished products.

You can view the abstract and download the paper at: