Du, Te; Fang, Chao; Ma, Shuzhong; Tang, Lixin; Yu, Zhihong - 2025
The rapid growth of international retail e-commerce has drawn scrutiny to the US de minimis rule, which exempts low-value imports from tariffs. This paper analyzes how the rule shapes the small-value e-commerce trade. We examine whether tariff increases during the 2018-2019 US-China trade war...