Duty Rebate and Technology Upgrading
Journal
經濟論文叢刊
Journal Volume
26
Journal Issue
2
Pages
145-160
Date Issued
1998-06
Date
1998-06
Author(s)
翁永和
Abstract
Duty rebate has been a popular policy adopted by developing countries as part of an export incentive package. Taiwan is no exception. However, the importance of such a policy is declining. Whether it should be abolished was one of the policy debates during the 1980s. The purpose of this paper is to set up a simple theoretical model to study the economic impact of such a policy. The focus is placed on its technology upgrading effects. Whether tariff liberalization could help firms to upgrade their technologies if duty rebate is to be abolished is also discussed. This study's conclusions help clarifying some of the policy debates in the 1980s.
Subjects
外銷沖退稅
關稅
技術提升
Duty rebate
Duty drawback
Technology upgrading
SDGs
Type
journal article
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