教師資料查詢 | 類別: 期刊論文 | 教師: 麥朝成 Mai Chao-Cheng (瀏覽個人網頁)

標題:The effect of export tax rebates on export performance: Theory and evidence from China
學年94
學期1
出版(發表)日期2006/01/01
作品名稱The effect of export tax rebates on export performance: Theory and evidence from China
作品名稱(其他語言)
著者Chen, Chien-hsun; 麥朝成; Mai, Chao-cheng; Yu, Hui-chuan
單位淡江大學產業經濟學系
出版者Elsevier
著錄名稱、卷期、頁數China Economic Review 17(2), pp.226-235
摘要This paper develops a Cournot quantity competition model to examine the effect of export tax rebate policy on export performance. The main conclusions drawn are as follows: (i) when a government raises the export rebate rate, the output of final goods for export by the domestic firm increases, while the output of the foreign competitor decreases; (ii) when a government raises the export rebate rate, the profit of the domestic firm increases, while that of the foreign competitor decreases; and (iii) the optimum export rebate rate is positive and greater than 1, indicating that the domestic government not only refunds fully the custom duties paid by the domestic firm on imported intermediate goods, but also offers export subsidies for its export of final goods.
To corroborate the conclusions drawn based on the theoretical model, empirical analysis was carried out using the statistical data of China from 1985 to 2002. The test results of Spearman rank correlation coefficient show that China's export tax rebate policy has significant positive correlation with its exports, final domestic consumption, and foreign exchange reserve.
關鍵字Export tax rebate; Cournot quantity competition model; China's export
語言英文
ISSN1043-951X
期刊性質國外
收錄於SSCI
產學合作
通訊作者Mai, Chao-cheng
審稿制度
國別
公開徵稿
出版型式
相關連結
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