Today, something like this would be legally untenable before the WTO and politically
impossible to justify. CATs lasted for nearly a decade, until the late-1990s, when it became
clear that they were unnecessary, unforgivably expensive and a large source of corruption.
Nevertheless, in other places where there has been little room for entrepreneurship and
the initial risks associated with entry into export activities would be large, something like
this incentive may play a role.