经济特区的关税为何不同?
摘要:关税通常被认为取决于产品,而不是进口商的身份。然而,经济特区是一项普遍的、具有重要经济意义的政策,在世界范围内被用来降低特定制造商对特定商品的关税。作者认为,这是由于政策制定者希望在税收旨在提高卖家价格时,往往会通过一种不同于现有最优税收理论的机制,对买家进行歧视。本文利用公共记录和中间产品进口的外部变化汇编的新数据集,研究发现美国经济区的形式、组成和规模与理论相符。
Abstract:Tariffs are generally assumed to depend on the product, not the identity of the importer. However, special economic zones are a common, economically important policy used worldwide to lower tariffs on selected goods for selected manufacturers. I show this is motivated by policymakers' desire to discriminate across buyers when a tax is intended to raise prices for sellers, through a mechanism distinct from existing theories of optimal taxation. Using a new dataset compiled from public records and exogenous changes in imports of intermediate goods, I find the form, composition, and size of US zones are consistent with the theory.
参考文献:Grant, Matthew. 2020. "Why Special Economic Zones? Using Trade Policy to Discriminate across Importers." American Economic Review, 110 (5): 1540-71.
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