| Abstract: | 傳統出口貿易文獻忽略租稅議題對出口貿易政策的影響,然而租稅議題的導入會透過影響廠商的有效邊際成本而影響其產出決策,進而影響最適出口貿易政策的制訂。有鑑於此, 本篇短文在 de Meza (1986) 一文中導入公司稅制後得到幾點重要的發現:首先, 各國政府的最適政策應使得 『有效補貼率』 等於de Meza (1986)一文的補貼率,因而傳統低成本高補貼的政策應修正為低成本高有效補貼率的政策;其次, 當租稅政策使得兩國的有效邊際成本差異甚大時,傳統低成本高補貼的結果可能無法成立。此外, 有趣的是, 即使高低成本兩個國家的租稅政策相同,傳統低成本高補貼政策也可能不成立;最後, 當租稅政策使得兩國廠商的有效邊際成本相同,或是低成本國家的租稅矯正效果較大時,傳統低成本高補貼政策必然會成立。
The traditional literature on strategic export policies has neglected the effects of corporate tax on these policies. To fill the gap, this note incorporates the corporate tax into de Meza`s model. The three main findings are as follows. First, the optimal export policy will make the "effective export subsidy rate" equal to de meza`s optimal export subsidy rate; thus, the traditional result of "a high subsidy rate with low costs," should be restated as "a high effective subsidy rate with low costs." Secondly, the traditional result stated above may not be sustained, when two firms` effective marginal costs greatly differ from each other due to their countries` corporate tax policies. Moreover, even when the corporate tax policies of two countries are the same, the traditional de Meza result may not be correct. Finally, if either the corporate tax policy makes the effective marginal costs of the two firms almost equal, or the tax corrective effect of the low-cost country is larger than that of the high-cost country, the traditional de Meza result will still hold. |
