英文文献：Ethanol Trade between Brazil and the United States-巴西和美国之间的乙醇贸易
英文文献作者：Devadoss, Stephen,Kuffel, Martin
英文文献摘要：
The United States has used tax credit and mandate to promote ethanol production. To offset the tax credit availed by the imported ethanol, the United States instituted an import tariff. This study ascertains the appropriate U.S. ethanol import tariff corresponding to the U.S. domestic policies by setting the policy-induced ethanol price equal to the free market price. The theoretical results from a horizontally-related ethanol-gasoline partial equilibrium model of three countries (the United States, Brazil, and the Rest of the World) show that the United States should provide an import subsidy rather than impose a tariff. The empirical results quantify that this import subsidy is $0.10, instead of a $0.57 import tariff, per gallon of ethanol.

美国利用税收抵免和强制政策来促进乙醇生产。为了抵消进口乙醇带来的税收抵免，美国征收了进口关税。本研究通过设定政策诱导的乙醇价格等于自由市场价格来确定与美国国内政策相对应的美国乙醇进口关税。由三个国家(美国、巴西和世界其他地区)的水平相关乙醇-汽油部分均衡模型得出的理论结果表明，美国应该提供进口补贴，而不是征收关税。实证结果表明，每加仑乙醇的进口补贴为0.10美元，而不是0.57美元的进口关税。