策略性企業社會責任與進口關稅政策

Strategic Social Responsibility and Import Tariff Policy

鄭義暉 ； 楊雅博

《亞太經濟管理評論》 24卷1&2期 (2021/03) Pp. 49-71

摘要

本文建立一個三國兩廠商的進出口模型，以探討當兩出口廠商採取策略性CSR時，進口國的最適進口關稅政策及相關的福利效果。本文發現：（i）當進口國採取單一關稅時，兩出口廠商的策略性CSR隨著兩出口品的替代程度提高呈先遞減後遞增；當進口國採取差別關稅時，兩出口廠商的策略性CSR隨著兩出口品的替代程度遞減，而且當兩出口產品的替代性較小（大）時，單一關稅下的策略性CSR程度小（大）於差別關稅。（ii）當兩出口廠商採取策略性CSR時，兩出口產品的替代性較小（大）時，進口國會採取差別（單一）關稅，此結果與文獻的結果截然不同。

關鍵字

企業社會責任 ； 差別關稅 ； 進口關稅

並列摘要

This research uses an exporting model à la Brander and Spencer (1985) to examine optimal tariff policies for the importing country and the associated welfares when the exporting firms engage in strategic consumer-oriented CSR activities. We find, the optimal degree of strategic CSR is convex under a uniform tariff and decreasing under a discriminatory tariff in the substitutability between the exporting goods. When the exporting goods' degree of substitutability is low (high), the optimal CSR level under discriminatory tariff is higher (lower) than that under uniform tariff, and thus the importing country prefers a discriminatory (uniform) tariff. This runs in sharp contrast to the results of previous literature.

並列關鍵字

Corporate Social Responsibility ； Discriminatory ； Import Tariff

參考文獻

Bernhofen, D. M., “Strategic Trade Policy in a Vertically-Related Industry,” Review of International Economics, 5, 1997, pp. 429-433.

Bian, J. K., Li, W. and X. Guo, “A Strategic Analysis of Incorporating CSR into Managerial Incentive design,” Transportation Research Part E, 86, 2016, pp. 83-93.

Brand, B. and M. Grothe, “Social Responsibility in a Bilateral Monopoly,” Journal of Economics, 115, 2015, pp. 275-289.

Brander, J. A. and B. J. Spencer, “Export Subsidies and International Market Rivalry,” Journal of International Economics, 18, 1985, pp. 83-100.

Chang, R.Y., Hwang, H. and C.H. Peng, “Discriminatory vs. Uniform Tariffs with International Technology Licensing,” Asia Pacific Journal of Accounting & Economics, 3, 2016, pp.268-277.