Tonelson, Alan, “The Race to the Bottom, Why a Worldwide Worker Surplus and Uncontrolled Free Trade Are Sinking American Living Standards,” Westview Press, Cambridge, MA 2002

“Tariffs, however, are not the only charge imposed on imports (in China).  Value-added taxes have been routinely imposed as well — and they have been based on the products’ cost includng their tariffs and any consumption taxes to which they are subject, not on their pre-tariff prtce.  After China signed its WTO agreement with the United States, a Chinese automotive industry official announced that its remaining trade barriers would still keep Chinese auto costs four times world levels,” p. 73