1 论文标题

Revenue-Constrained Combination of an Optimal Tariff and Duty Drawback

2 作者信息

Tatsuo Hatta

Asian Growth Research Institute

3 出处和链接
Cite this article:   
Tatsuo Hatta. Revenue-Constrained Combination of an Optimal Tariff and Duty Drawback[J]. Front. Econ. China, 2018, 13(1): 52-67.

URL:

http://journal.hep.com.cn/fec/EN/10.3868/s060-007-018-0005-1 http://journal.hep.com.cn/fec/EN/Y2018/V13/I1/52

4 摘要

关税退税是出口补贴方式的一种，按其生产所用的进口投入品的关税税率确定。本文考察了小型开放经济中收入受约束的最优关税结构，包括作为贸易政策工具的退税。本文主要有两个研究目的：首先，在收入约束条件下，给定收入水平的关税与退税最优组合并不是唯一的。其次，如果最优进口关税税率在退税率为零的情况下都是正值，那么当退税率为正值时，最优进口关税税率总为正值。

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.