国内税的关税替代效应分析

The Effect of Substitute Domestic Tax for Tariff

关税的作用机制在于造成了产品在国外和国内的价格差异,从而产生保护国内生产商的经济效果。如果能够区分国内和国外的生产商,实施不同的国内税政策,国内税的运用同样可以造成相应的保护效果,因此,国内税在某种程度上也可以看作是贸易政策。

Tariff make price differences between domestic and abroad, and protect domestic producers. Domestic tax can do the same work, if we distinguish domestic producers and foreign producers. So we see domestic tax as trade policy in some extend.