In this paper, researchers looked at how rules and trade taxes affect the flow of goods between different countries, aiming to figure out which factors have a bigger impact. They used a specific model to measure these effects for a group of countries in the year 2000. The results show that the rules countries have about trading goods (institutional barriers) are more important than taxes on trade (tariff barriers) in influencing how much stuff countries exchange with each other. So, it suggests that when countries negotiate trade deals, they should focus more on making it easier to trade and streamline the trading process rather than just changing tax rates.