出口退税都会增加本国企业利润并促进本国福利
在一个统一的框架下研究出口退税对于不同差异程度产品的影响
出口退税与本国企业利润以及本国福利之间关系不确定
出口退税率上升可以增加本国企业利润、提高本国福利
那么对同质产品的出口应该予以征税
不论产品是否有差异
） Abstract： Establishing an international duopoly model, using Dixit different product demand structure, this paper examines the impact of export tax rebate on the export products of defferent degree of difference
We found that under cournot competition cases, regardless of whether there is a difference between products, the export tax rebate will increase national corporate profits and promote national welfare
Under Bertrand competition, if significant differences between products, the export tax rebate rate will increase domestic enterprise profits and improve national welfare; while if there are no difference between the products, the relationship between export tax rebate and national corporate profits and national welfare is uncertainty
In particular, when the Government provides R&D subsidies to domestic enterprise, export the same product should be taxed
Keywords： International oligopoly market; Export tax rebates; Industrial policy 下载PDF阅读器 PDF全文下载： 初稿 （ 149 ） 作者简介： 通信联系人： 【收录情况】 中国科技论文在线： 王世嵩
基于差异化产品模型的出口退税政策分析[EB/OL]
