Economic impacts of NAFTA and transfer pricing legislation along the United States-Mexico border

Economic theory predicts that small economies benefit most from regional economic integration. There is ample anecdotal evidence of the NAFTA economic benefit for Mexico in the post-Treaty expansion, both in size and number, of the many maquiladora manufacturing plants established from Matamoros to Tijuana. The U.S. is the large economy in the NAFTA regional integration arrangement. Have the Treaty economic benefits also extended to the large economy in this tripartite agreement? Employing trade data before and after NAFTA, the dissertation investigates the economic impact resulting from the Treaty for the U.S. as a whole and its sub-regions. The other purpose of the dissertation is to separately study the transfer pricing and NAFTA regulations administered by U.S. and Mexico taxation and customs authorities. Utilizing a unique survey, an evaluation is made of whether trade laws administered by the Internal Revenue Service (IRS), the Secretaría de Hacienda y Crédito Publico (Hacienda), and the customs departments of the U.S. and Mexico are followed equally by firms of a variety of sizes, locations, industries, or corporate parentage. The U.S. is a capital-intensive country and international trade theory predicts that this sector would be most impacted by the lowering of trade barriers. The findings of this research at the national level are consistent with this theory. Growth in U.S. per capita manufacturing income resulting from NAFTA export activity is both positive and statistically significant. Per capita gross state product is a broad measure of the Treaty\u27s economic effects. That is, gross state product captures the economic spillover and dispersion effects of trade activity resulting from NAFTA. Evidence gathered by this research suggests that the spillover and dispersion effects of the Treaty have yet to have a beneficial economic impact at the national level. At the Canada and Mexico border state level, the result is the opposite. The economic spillover and dispersion effects (i.e., per capita gross state product) have been positive and statistically significant. However, per capita manufacturing income appears not to have benefited. These findings seemingly would be anticipated due to the general absence of a manufacturing infrastructure for most Canadian and Mexican border states. Regulatory enforcement by the IRS, U.S. Customs and their counterparts on the Mexico side appears to be restricted. Reallocation of maquiladora manufacturing cost by either country\u27s authorities to achieve a revised level of income subject to tax has not commenced in these early years of the Treaty. In addition, the research findings indicate planning for the changes implemented upon full transition to NAFTA regulations on January 1, 2001 was highly differentiated. Large multinational maquiladoras did moderate to extensive planning for the transition changes whereas the small maquiladoras did not

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The language of West African writing in English with special reference to Nigerian prose fiction.

Part One of this study consists of a survey of the changing relationship of the West African writer to English as the medium of literary creation throughout the eighteenth and nineteenth centuries. The African writer is followed through the almost complete cultural and linguistic dispossession of the eighteenth century which by its dose showed signs of slackening. In Chapter Three the changing attitudes towards the African, his education in English, and the gradual re-establishment of his literary independence in the new medium during the nineteenth century are discussed. The process of the 'externalisation' of the African, the emergence of undeniable evidence of his cultural dignity and the final divergence from the British tradition which arose from the early nationalism are also considered as necessary background to the study of the later use of English in West African writing. In Chapter Four, the question of the choice of a language for literary expression in English-speaking West Africa is examined with reference to linguistic thinking. Part Two is a study of present-day attempts to adapt the English language for literary purposes. The various methods by which this adaption has been attempted are subjected to linguistic examination, and their varying success is discussed in the light of the writers' bilingualism, which provides a useful insight into the literary effort in West Africa. The study as a whole is an attempt to provide the foundation of objective preclinical criteria upon which a sounder criticism of the language of West African writing in English might be based