摘要
本文利用冰山假说把国内税率、出口退税率以及汇率因素纳入存在多个国内与外国企业,以及中间品与最终产品的相互市场古诺模型,分析了以上述三项政策为核心的策略性贸易政策对出口企业利润最大化的最优出口销量与国内销售的影响,并且以比较静态分析为基础,对各种单一政策与多项政策组合的调整效力进行排序,得出如下结论:就单一政策的调整效力而言,出口退税优于国内税收与汇率政策;就政策组合的调整效力而言,出口退税与国内税收的政策组合优于国内税收与汇率政策的组合。
<Abstrct>This paper incorporates the domestic tax,export rebate and exchange rate into the reciprocal Cournot model
through the'iceberg hypothesis'.In this model,there are multiple domestic and foreign firms trade in interme-
diates and final goods.This paper analyzes the impacts of strategic trade policies including domestic taxes,ex-
port rebates and exchange-rate on exporting firm's profit-maximizing selling quantities,and ranks the alternative
policies based on their effectiveness.We conclude the following results from these analyzes:the export
rebates are superior to the domestic tax and exchange rate.With respect to the effectiveness of policy-combina-
tion,the combination of export rebate with domestic tax is superior to the one of domestic taxes with exchange
rate
出处
《世界经济》
CSSCI
北大核心
2006年第6期31-39,共9页
The Journal of World Economy
基金
国家社会科学基金项目的阶段性成果
项目编号04BJLD55