Backshoring as a way of undoing the offshoring strategy has become quite common in many industries and countries. This paper analyses the reasons that may justify this strategy based on International Economics and Transaction Cost Economics. Specifically, we point that the framework to analyse offshoring can be valid, but that the knowledge, experience, etc. of the country that once hosted those activities reduce the costs in the second degree relocation. We present the results of a survey administered to firms in the Spanish footwear industry to evaluate such proposals. The results reveal that backshoring can be explained in the same theoretical framework as the offshoring decision and therefore this strategy simply constitutes a response to the characteristics of the environment of these firms since their offshoring strategy differed in terms of the destination country, business model, etc.

中文翻译：

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扩展离岸文献以解释回岸：在西班牙制鞋业中的应用

回岸作为取消离岸战略的一种方式在许多行业和国家已经变得非常普遍。本文基于国际经济学和交易成本经济学分析了可能证明这一策略合理的原因。具体而言，我们指出分析离岸外包的框架是有效的，但曾经举办这些活动的国家的知识、经验等降低了二次搬迁的成本。我们展示了对西班牙制鞋业公司进行的一项调查结果，以评估此类建议。