A Classroom Tariff-Setting Game

The author outlines a classroom tariff-setting game that allows students to explore the consequences of import tariffs imposed by large countries (countries able to influence world prices). Groups of students represent countries, which are organized into trading pairs. Each group's objective is to maximize welfare by choosing an appropriate ad valorem tariff that may be changed intermittently throughout the game. The game is built on a computable general-equilibrium model, which allows each nation's utility and terms of trade under alternative tariff regimes to be expressed quantitatively. The exercise encourages students to consider terms-of-trade improvements and efficiency losses resulting from large-country tariffs and provides a framework to discuss the Nash equilibrium of a tariff war. The game is a useful supplement to traditional teaching methods.     

Non‐Reciprocal Trade Preferences and the Role of Compliance Costs in the Agricultural Sector: Exports to the EU

We investigate whether non‐reciprocal preferential regimes granted by the European Union have an impact on agricultural export flows from beneficiary countries while accounting for the costs of compliance that may prevent exporters from taking full advantage of potential benefits. Compliance costs are heterogeneous and difficult to measure. We proxy their influence and specify a model that allows for a different preferential margin impact according to the proxy costs. Adopting the gravity framework and using a sample of 554 lines of agricultural products for 131 developing countries in 2002, we find that the costs of compliance play a role in making the schemes work: the lower the costs, the greater the impact of the preferential margins. Moreover, the estimated margin effect differs between different regimes.     

中国民族工业保护的早期经验及启示

对民族工业的适度保护可以促进民族工业的发展与壮大。本文认为,近代中国对民族工业的保护措施及其效果为:专利制度对部分企业的有限保护、关税对民族企业的微弱保护、国货运动对民族企业的有力保护。中国早期对民族工业的保护经验,对于正处在全球化之中的当代中国企业有着重要借鉴意义。     

Sign here,please! On developing countries’ market access conditions in regional trade agreements

Have regional trade agreements (RTAs) improved market access conditions for developing countries? Employing a measure expressing effective tariff margins and using disaggregated panel data for a sample of 45 developing country exporters, 60 export destinations, and the period between 1991 and 2015, it is shown that this question can generally be answered in the affirmative. Although the effect is estimated to be moderate, RTAs might thus be an important long‐run building block in the United Nations 2030 Agenda for Sustainable Development in order to increase developing countries’ participation in world trade. On closer inspection, however, for the countries included in the sample, there is considerable variation depending on the choice of integration partners and economic sectors. More specifically, market access improvements cannot be found for African economies in South–South agreements and developing countries engaging formally with the European Free Trade Association (EFTA) or the Republic of Korea, while leading industrialized nations are reluctant to grant improved market access to developing countries in RTAs especially in capital‐intensive (high‐productivity) manufacturing sectors.     

电子商务发展下的税收政策研究

作为未来经济中重要商业运营模式的电子商务与关税征收密切相关,但由于电子商务征收对象身份难以确定、交易的"隐蔽化"和电子支付系统的完善等因素的影响增加了电子商务关税征收的难度,而与此同时电子商务跨境交易关税的制定也存在免征、征收电子商务关税等方面的困境。文章认为,应通过分期改革电子商务关税、加强以征管资金流为重点的关税征收和强化税收稽查管理等措施,建立完善适应中国国情的电子商务关税体制。     

大学生旅游现状分析及互助旅游平台开发研究

大学生是社会上一个重要而特殊的群体,随着大学生消费水平的提高,以及旅游业在我国迅猛发展,越来越多的大学生开始选择旅游作为自己的放松方式。同时人们的旅游消费方式和体验模式也随着时代的变化发生了新的转型,早期传统的跟团旅游已经不能够满足更多消费者的需求,越来越多的消费者开始追求时尚、个性、有参与性、有深度的旅游方式。而立足于解决大学生爱好旅游而经济实力不足,自助旅游困难等问题的交游平台却没有,本文撰写了当代西安大学生的旅游现状以及对大学生互助旅游平台的实施提出了具体的方案。     

碳排放规制下中国对外贸易的发展

基于环境保护和贸易保护的目的,部分国家提出了征收＂碳关税＂的诉求。这将对中国的出口贸易产生什么样的影响？文章根据各行业的碳排放强度和出口贸易细分数据,分析了征收碳关税可能对各行业产生的影响并提出了应对之策。     

关税理论的研究综述与评析

从历史渊源上来看，历史上存在着自由贸易关税和保护贸易关税理论的分歧、争论甚至是对立。但就长期的动态利益而言，贸易自由化符合各国的利益，必然成为各国经济发展的主流趋势。所以，WTO原则约束下公平和贸易自由化是对外贸易税收调整的主流方向，但各国在对GATT/WTO的实践中不乏“例外”和“灵活性”，这决定了公平和贸易自由化只能是相对的、渐进的。     

特许经营收费公路的价格管制模型研究

在收费公路特许经营谈判过程中,通行费价格的确定和调整是核心问题之一。通行的价格管制模型有两个,即合理回报率价格管制模型和最高限价管制模型。在分析两个模型优缺点的基础上,作者引入包括资本市场基准收益率、道路拥挤程度等多个参数,优化了上述两个模型,并整合为一个统一的模型。