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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86202


    Title: 匯率波動對最適外銷退稅之影響
    Authors: 黃雅琪
    Contributors: 翁永和
    黃雅琪
    Keywords: 外銷退稅
    金融風暴
    匯率波動
    Date: 1998
    Issue Date: 2016-04-27 11:12:25 (UTC+8)
    Abstract: 由於近年來東南亞金融風暴,各國匯率紛紛走貶,大陸維持匯率固定下,對出口產生不利影響。當出口形勢艱難時,採取貨幣貶值是提振出口競爭力最簡單直接的方式,但由於人民幣貶值將對世界經濟產生嚴重衝擊,而中共今年初以來也多次重申人民幣不貶值承諾,在出口競爭力衰退,人民幣確又不能貶值的情況下,提高出口退稅就成為中國大陸最佳的選擇。因此大陸自去年始至今年初數度提高外銷退稅率,以鼓勵出口。
    Reference: 中文:
    (1) 劉碧珍,翁永和 (1997),「外銷退稅制度與生產技術之提昇」,經濟論文叢刊,第二十六輯第二期,頁145-160。
    (2) 邱俊榮,黃鴻 (1996),「中間財的輸出與最適貿易政策」,中央研究院經研所經濟論文,第二十四卷第二期,頁253-272。
    (3) 林燕淑,黃鴻 (1995),「因素進口、產品出口與最適貿易政策」,中央研究院經研所經濟論文,第二十三卷第一期,頁95-117。
    (4) 袁金和 (1984),「外銷退稅政策之經濟效果」,中國文化大學經濟學研究所碩士論文。
    (5) 李憲佐 (1994),「我國關稅退保制度之法律問題」,台灣大學法律學研究所博士論文。
    (6) 郭潤漁 (1971),「外銷退稅制度之理論與實際」,中國生產力中心。
    (7) 蕭峰雄 (1994),「我國產業政策與產業發展」,遠東經濟。
    (8) 劉泰英 (1973),「外銷退稅制度之改進」,財政部財政人員訓練所。
    (9) 詹德和 (1979),「外銷品沖退稅概要」,財政部財政人員訓練所。
    (10) 宋文雄 (1965),「中國外銷退稅制度之研究」,政治大學財政研究所。
    (11) 莊水吉 (1985),「外銷退稅與保稅制度」,三民書局。
    (12) 汪堯田,于申 (1993),「關貿總協定與中國經濟」,新華社。
    (13) 汪堯田,范淑蓉 (1993),「關稅與貿易總協定基本文件彙編」,中國對外經濟貿易部。
    (14) 蕭富山 (1989),「關稅暨貿易總協定在我國適用之法律問題」,東吳大學法律學研究所。

    英文:
    (1) Van Z.G. and Kotze F.C. (1994) " An Analysis of the Tariff Structure of the Motor Vehicle and Related Industries in South Africa ", Journal for Studies in Economics and Eco-nometrics,18(2),August 1994,p27-39.
    (2) Choi E.K.and Johnson S.R.(1991)" Uncertainty,Price Stabi-lization and Welfare" ,Southern Economic Journal,57(3),Janu-
    ary 1991,p789-797.
    (3) Dean A.D. (1987) "A positive View of Duty Remission Sche-mes",Quarterly Review of Economics and Business,27(2),Summer 1997,p43-49.
    (4) Won W.K. and David K. (1991) "Determinant of World Wheat Trade Flows and Policy Analysis",Canadian Journal of Agricultural Economics 39,October 1991,p439-455.
    (5) Jay P. C. (1995) "Optimal tariff and the choice of technology discriminatory tariff vs.The *Most Favored Nation* ",Journal of International Economics,38,p143-160.
    (6) Galenson,W. (1979) "Economic Growth and Structural Change in Taiwan:The postwar Experience of the R.O.C.",Ithaca:Cornell University Press.
    (7) Gustav R. and John C.H. (1988) "The Evolution of Policy behind Taiwan*s Development Success",Yale University Press.
    (8) James A.B. and barbara J.S. (1987) "Foreign Direct Investment with Unemployment and Endogenous Taxes and Tariffs",Journal of International Economics,22,p257-279.
    (9) Sharmika V. (1997) "North-south Technology Transfer Through Licensing" , The International Trade Journal, 6(4), Winter 1997,p484-513.
    (10) David R.C. (1997) " Delegation and Strategic Trade Policy" , International Economic Journal ,11(3),Autumn 1997,p35-46.
    (11) Robert C.F. (1998) "Symmetric Pass-through of Tariffs and Exchange Rates under Imperfect Competition:An Empirical Test", Journal of International Economics,27,p25-45.
    (12) Pinelopi K.G. (1995) "Strategic Export Promotion in the Absence of Government Precommitment",International Economic Review,36(2),May 1995,p407-426.
    Description: 碩士
    國立政治大學
    經濟學系
    86258010
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002001627
    Data Type: thesis
    Appears in Collections:[經濟學系] 學位論文

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