信息不对称下的最优出口退税政策
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财经研究 2013 年 第 39 卷第 05 期, 页码：30 - 41
摘要
参考文献
摘要
文章从理论上论证了产品质量信息不对称下的最优出口退税政策。由于产品质量信息不对称性所导致的"逆向选择"问题,优质产品的供给得不到足够的激励。因此,发展中国家的政府可以通过企业的出口绩效来甄别企业的类型,并利用出口退税政策对企业进行奖励和惩罚,从而有效揭示企业的成本类型。理论分析的主要结论如下:(1)最优出口退税政策应该因行业和产品而异,对于高新技术行业和高品质产品,应该加强出口退税力度,而对于低技术行业和低品质产品,应该对其出口征税;(2)在执行出口退税政策时,还应考虑出口目的地的收入水平,收入水平越高,则出口退税的门槛值越高。
[1]马捷.国际多市场寡头条件下的贸易政策和产业政策[J].经济研究,2002,(5):22-31.
[2]马捷,李飞.出口退税是一项稳健的贸易政策吗?[J].经济研究,2008,(4):78-87.
[3]裴长洪.论转换出口退税政策目标[J].财贸经济,2008,(2):10-16.
[4]王根蓓.论中间品贸易存在条件下国内税收出口退税与汇率调整对出口企业最优销量的影响[J].世界经济,2006,(6):31-39.
[5]向洪金,赖明勇.全球化背景下我国出口退税政策的经济效应[J].数量经济技术经济研究,2010,(10):36-48.
[6]谢建国,陈莉莉.出口退税与中国的工业制成品出口:一个基于长期均衡的经验分析[J].世界经济,2008,(5):3-12.
[7]lvarez R,Fuentes R.Entry into export markets and product quality differences[R]...Working Papers Central Bank of Chile No.536,2009.
[8]Bagwell K,Staiger R W.The role of export subsidies when product quality is unknown[J].Journal of International Economics,1989,27(1-2):69-89.
[9]Baldwin R,Harrigan J.Zeros,quality and space:Trade theory and trade evidence[J].American Economic Journal:Microeconomics,2011,3(2):60-88.
[10]Baron D P,Myerson R B.Regulating a monopolist with unknown costs[J].Econo-metrica,1982,50(4):911-930.
[11]Baron D P,Besanko D.Regulation,asymmetric information,and auditing[J].RANDJournal of Economics,1984,15(4):447-470.
[12]Brainard S L,Martimort D.Strategic trade policy with incompletely informed policy-makers[R].NBER Working Paper No.4069,1992.
[13]Brander J A,Spencer B J,Export subsidies and international market share rivalry[J].Journal of International Economics,1985,18(1/2):83-100.
[14]Chao C C,Chou W L,Yu E S H.Export duty rebates and export performance:Theo-ry and China’s experience[J].Journal of Comparative Economics,2001,29(2):314-326.
[15]Chao C C,Yu E S H,Yu W.China’s import duty drawback and VAT rebate poli-cies:A general equilibrium analysis[J].China Economic Review,2006,17(4):432-448.
[16]Collie D,Hviid M.Export subsidies as signals of competitiveness[J].ScandinavianJournal of Economics,1993,95(3):327-339.
[17]Eaton J,Grossman G M.Optimal trade and industrial policy under oligopoly[J].TheQuarterly Journal of Economics,1986,101(2):383-406.
[18]Fajgelbaum P,Grossman G M,Helpman E.Income distribution,product quality,and international trade[J].Journal of Political Economy,2011,119(4):721-765.
[19]Gabszewicz J J,Thisse J-F.Price competition,quality,and income disparities[J].Journal of Economic Theory,1979,20(3)340-359.
[20]Piracha M.Export subsidies and countervailing duties under asymmetric information[J].Trade and Development Review,2010,3(1):1-21.
[21]Shaked A,Sutton J.Relaxing price competition through product differentiation[J].Review of Economic Studies,1982,49(1):3-13.
[22]Verhoogen E.Trade,quality upgrading,and wage inequality in the Mexican manufac-turing sector[J].Quarterly Journal of Economics,2008,123(2):489-530.
[23]Wright D.Strategic trade policy and signalling with unobservable costs[J].Review ofInternational Economics,1998,6(1):105-119.
②请参见http://www.cenet.org.cn/article.asp?articleid=9365。
③例如,美国就是实行的收入税系统,因此出口到美国的产品不存在双重征税的问题,“繁荣美国联盟”(Coalition for a Prosperous America)认为,出口退税政策实际上是贸易保护主义变形,与出口补贴并无本质区别。参见http://www.prosperousamerica.org/policy/policy/border_adjustable_taxes_2007101125.html。
④参见茅于轼2001年4月发表在《大经贸》上的文章。
[2]马捷,李飞.出口退税是一项稳健的贸易政策吗?[J].经济研究,2008,(4):78-87.
[3]裴长洪.论转换出口退税政策目标[J].财贸经济,2008,(2):10-16.
[4]王根蓓.论中间品贸易存在条件下国内税收出口退税与汇率调整对出口企业最优销量的影响[J].世界经济,2006,(6):31-39.
[5]向洪金,赖明勇.全球化背景下我国出口退税政策的经济效应[J].数量经济技术经济研究,2010,(10):36-48.
[6]谢建国,陈莉莉.出口退税与中国的工业制成品出口:一个基于长期均衡的经验分析[J].世界经济,2008,(5):3-12.
[7]lvarez R,Fuentes R.Entry into export markets and product quality differences[R]...Working Papers Central Bank of Chile No.536,2009.
[8]Bagwell K,Staiger R W.The role of export subsidies when product quality is unknown[J].Journal of International Economics,1989,27(1-2):69-89.
[9]Baldwin R,Harrigan J.Zeros,quality and space:Trade theory and trade evidence[J].American Economic Journal:Microeconomics,2011,3(2):60-88.
[10]Baron D P,Myerson R B.Regulating a monopolist with unknown costs[J].Econo-metrica,1982,50(4):911-930.
[11]Baron D P,Besanko D.Regulation,asymmetric information,and auditing[J].RANDJournal of Economics,1984,15(4):447-470.
[12]Brainard S L,Martimort D.Strategic trade policy with incompletely informed policy-makers[R].NBER Working Paper No.4069,1992.
[13]Brander J A,Spencer B J,Export subsidies and international market share rivalry[J].Journal of International Economics,1985,18(1/2):83-100.
[14]Chao C C,Chou W L,Yu E S H.Export duty rebates and export performance:Theo-ry and China’s experience[J].Journal of Comparative Economics,2001,29(2):314-326.
[15]Chao C C,Yu E S H,Yu W.China’s import duty drawback and VAT rebate poli-cies:A general equilibrium analysis[J].China Economic Review,2006,17(4):432-448.
[16]Collie D,Hviid M.Export subsidies as signals of competitiveness[J].ScandinavianJournal of Economics,1993,95(3):327-339.
[17]Eaton J,Grossman G M.Optimal trade and industrial policy under oligopoly[J].TheQuarterly Journal of Economics,1986,101(2):383-406.
[18]Fajgelbaum P,Grossman G M,Helpman E.Income distribution,product quality,and international trade[J].Journal of Political Economy,2011,119(4):721-765.
[19]Gabszewicz J J,Thisse J-F.Price competition,quality,and income disparities[J].Journal of Economic Theory,1979,20(3)340-359.
[20]Piracha M.Export subsidies and countervailing duties under asymmetric information[J].Trade and Development Review,2010,3(1):1-21.
[21]Shaked A,Sutton J.Relaxing price competition through product differentiation[J].Review of Economic Studies,1982,49(1):3-13.
[22]Verhoogen E.Trade,quality upgrading,and wage inequality in the Mexican manufac-turing sector[J].Quarterly Journal of Economics,2008,123(2):489-530.
[23]Wright D.Strategic trade policy and signalling with unobservable costs[J].Review ofInternational Economics,1998,6(1):105-119.
②请参见http://www.cenet.org.cn/article.asp?articleid=9365。
③例如,美国就是实行的收入税系统,因此出口到美国的产品不存在双重征税的问题,“繁荣美国联盟”(Coalition for a Prosperous America)认为,出口退税政策实际上是贸易保护主义变形,与出口补贴并无本质区别。参见http://www.prosperousamerica.org/policy/policy/border_adjustable_taxes_2007101125.html。
④参见茅于轼2001年4月发表在《大经贸》上的文章。
引用本文
盛丹, 王永进. 信息不对称下的最优出口退税政策[J]. 财经研究, 2013, 39(5): 30–41.
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