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经济特区的关税为何不同？
摘要：关税通常被认为取决于产品，而不是进口商的身份。然而，经济特区是一项普遍的、具有重要经济意义的政策，在世界范围内被用来降低特定制造商对特定商品的关税。作者认为，这是由于政策制定者希望在税收旨在提高卖家价格时，往往会通过一种不同于现有最优税收理论的机制，对买家进行歧视。本文利用公共记录和中间产品进口的外部变化汇编的新数据集，研究发现美国经济区的形式、组成和规模与理论相符。
Abstract：Tariffs are generally assumed to depend on the product, not the identity of the importer. However, special economic zones are a common, economically important policy used worldwide to lower tariffs on selected goods for selected manufacturers. I show this is motivated by policymakers' desire to discriminate across buyers when a tax is intended to raise prices for sellers, through a mechanism distinct from existing theories of optimal taxation. Using a new dataset compiled from public records and exogenous changes in imports of intermediate goods, I find the form, composition, and size of US zones are consistent with the theory.
参考文献：Grant, Matthew. 2020. "Why Special Economic Zones? Using Trade Policy to Discriminate across Importers." American Economic Review, 110 (5): 1540-71.
Part1_Cross_sectional_data_except_weights.rar
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