McIntosh, Christopher R; Skalberg, Randall K - In: Maritime Economics and Logistics 12 (2010) 3, pp. 263-279
The US Harbor Maintenance Tax (HMT) is not fulfilling its intended goal. It has led to a payment imbalance between port user groups (exporters do not pay thereby leading to consultations regarding General Agreement on Tariffs and Trade (GATT) violations) and large surpluses, which have created a...