国际贸易中的关税吸收问题研究进展——兼述一个理论框架

Research Progress on Tariff Absorption in International Trade——And a Theoretical Framework

逆全球化和贸易大国贸易政策的不确定性增大了关税的可操作性。本文以关税吸收概念作为研究对象,突出进口国关税调整对出口国出口价格的影响;以往文献多以进口国消费者价格为研究主体,采用关税传递或者关税不完全传递的表述。本文全面梳理行业、产品和企业层面关税吸收的理论和实证研究,发现关税吸收源于可变质量和可变加成;从产品质量和企业生产率两个维度区分不同理论模型并指出各自的适用;在Antoniades(2015)、Ludema和Yu(2016)的研究基础上,构建度量关税吸收幅度的一个双重异质性企业模型框架。在梳理上述文献的同时指出现有研究的不足,在总结性评论基础上做了进一步的研究展望。

Anti-globalization and the uncertainty of trade policies makes tariff more likely to be manipulated.This paper focuses on the impacts of adjustments of import tariff on the export prices based on the concept of＂tariff absorption＂,which is quite different from literature based on the perfect/imperfect tariff passthrough of import consumer prices.The paper finds that tariff absorption originates from variable quality and variable markup by surveying relevant theoretical and empirical researches comprehensively.Also,it points out the differences between theoretical models under different combinations of product quality and enterprise productivity and obtains the restrictions for the corresponding models.Moreover,inspired by Antoniades（2015） and Ludema and Yu（2016）,the paper proposes a double heterogeneity enterprise model to measure the tariff absorption magnitude.Finally,it reviews the aforementioned literature and points out their fallacies,from which,a further research prospect is proposed.