Tatsuo Hatta：收入約束下的最優關稅與退稅組合

FEC 論文速遞

收入約束下的最優關稅與退稅組合

Tatsuo Hatta

亞洲成長研究所

摘要：關稅退稅是出口補貼方式的一種，按其生產所用的進口投入品的關稅稅率確定。本文考察了小型開放經濟中收入受約束的最優關稅結構，包括作為貿易政策工具的退稅。本文主要有兩個研究目的：首先，在收入約束條件下，給定收入水平的關稅與退稅最優組合併不是唯一的。其次，如果最優進口關稅稅率在退稅率為零的情況下都是正值，那麼當退稅率為正值時，最優進口關稅稅率總為正值。

Revenue-Constrained Combination of an Optimal Tariff and Duty Drawback

Tatsuo Hatta

Asian Growth Research Institute

Abstract:A duty drawback is an export subsidy determined as a percentage of the tariffs paid on the imported inputs used in its production. This paper examines the revenue-constrained optimal tariff structure in a small open economy including a duty drawback as a trade policy tool. This paper has two main aims. First, we show that the revenue-constrained optimal combination of tariff and duty drawback for a given revenue level is not unique. Second, we show that if the optimal import tariff rates are all positive when the duty drawback rate is zero, then the optimal import tariff rates are always positive when the duty drawback is positive.

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