WTO新回合談判下關稅級距的最適調整：以台灣農業為例

Optimal Tariff Escalation in the Doha Round of WTO: The Case of Taiwan's Agriculture Industries

10.6350/JSSP.200512.0823

翁永和(Yung-Ho Weng)；陳坤銘(Kun-Ming Chen)；郭炳伸(Biing-Shen Kuo)

最適關稅級距 ； WTO新回合談判 ； 可計算一般均衡 ； 農畜產品 ； 食品加工業 ； optimal tariff escalation ； WTO Doha Round ； computable general equilibrium ； agriculture industries

人文及社會科學集刊

17卷4期（2005 / 12 / 01）

823 - 852

繁體中文

關稅隨著進口品之加工層次提昇其稅率也越高的現象，即所謂關稅調升(tariff escalation)。此一現象普遍存在於已開發以及開發中國家。在WTO新回合談判過程中，部份國家提案要求降低原料與成品之間的進口關稅級距，本文之目的即在於探討降低關稅級距之經濟效果。本文首先建立一理論模型，由理論結果顯示，最適關稅級距決定於兩國既有之原料與成品之加工成本以及進自關稅水準之高低。此外，當進口國既有之關稅稅率足夠高且其產業越有競爭力時，該進口國應當建議WTO所有會員國調降原料與成品關稅，此時將導致該國之福利水準上升的可能性越大。反之，當該國既有之關稅稅率相對較低時，則原料與成品關稅之調整對該國福利水準的影響方向便無法確定。最後，本文應用一多國多部門之一般均衡模型，模擬分析各國調降關稅級距對台灣經濟之影響。由模擬結果顯示，整體而言，各國調降關稅級距對台灣之社會福利有正面影響，惟對大部份農畜產品與食品加工業之生產將造成一些不利影響。

It is a prevailing phenomenon in developed countries and developing countries that tariff rates of commodities are increased following their processing stages, known as ”tariff escalation”. This paper investigates the economic impact of reducing the degree of tariff escalation. First, a theoretical model is constructed to examine the optimal degree of tariff escalation. It shows that the optimal degree depends on relative tariff levels and marginal production costs between exporting and importing countries. The lower the marginal production costs in the importing country, the more likely it is that a decrease in tariff escalation may increase the country's welfare if its initial tariff levels are high enough. However, the optimal degree of tariff escalation of the importing country is indeterminate if the initial tariff levels are not high enough. Second, a computable general equilibrium model is utilized to evaluate the effects of lowering the degree of tariff escalation on Taiwan's economy. The results reveal that lowering the degree of tariff escalation, as proposed in the WTO Doha Round, might enhance Taiwan's social welfare, but it may lower production levels in most of Taiwan's agriculture, poultry and processed food industries.

1. 吳世傑、黃鴻(2002)。關稅調升理論之經濟分析。經濟論文，4(30)，409-441。
   連結：
2. Greenaway, D.,G. Reed(1996).Paper Presented in the 1996 Western Economic Association Annual Conference, San Francisco..
3. Hertel, Thomas W.(1997).Global Trade Analysis.Cambridge:Cambridge University Press.
4. Ishikawa, J.,B. J. Spencer(1999).Rent-shifting Export Subsidies with an Imported Intermediated Product.Journal of International Economics,48,199-232.
5. Kindleberger, C. P.(1983).Economic Development.Singapore:McGraw-Hill Book Co.
6. Spencer, B. J.,R. W. Jones(1992).Trade and Protection in Vertically Related Markets.Journal of International Economics,32,31-55.
7. Spencer, B. J.,R. W. Jones(1991).Vertical Foreclosure and International Trade Policy.Review of Economic Studies,58,153-170.
8. Yeats, A. J.(1981).The Influence of Trade and Commercial Barriers on the Industrial Processing of Natural Resources.World Development,9,485-494.
9. Yeats, A. J.(1984).On the Analysis of Tariff Escalation: Is There a Methodological Bias against the Interest of Developing Countries?.Journal of Development Economies,15,77-88.
10. Zhai, Shumin,Michael Hunter,Barton A. Smith(1992).Complexity: The Emerging Science at the Edge of Order and Chaos.New York:Simon and Schuster.
11. 翁永和、劉碧珍(1998)。關稅結構與進口政策。經濟論文叢刊，1(26)，1-8。

1. 張國益,林晉禾,王鈺惠(2022)。農產品進口在優惠關稅與最惠國待遇關稅間之評估：臺紐經濟合作協定之驗證。農業經濟叢刊，28(2)，45-105。
2. 鍾暳陵、林燕淑(2010)。加工產品的品質與貿易政策。東吳經濟商學學報，71，63-88。
3. (2023)。臺灣蘋果進口需求體系之估計。農業經濟叢刊，29(2)，1-46。