期刊論文
| 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 | en |
| ISSN | 1043-951X |
| 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 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/50330 ) |