国际贸易理论双语课件7.ppt

国际贸易理论双语课件7.ppt

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TariffnTariffsareusuallyassociatedwithprotectionism,theeconomicpolicyofrestrainingtradebetweennations.Forpoliticalreasons,tariffsareusuallyimposedonimportedgoods,althoughtheymayalsobeimposedonexportedgoods.nInthepast,tariffsformedamuchlargerpartofgovernmentrevenuethantheydotoday.nWhenshipmentsofgoodsarriveatabordercrossingorport,customsofficersinspectthecontentsandchargeataxaccordingtothetariffformula.Sincethegoodscannotcontinueontheirwayuntilthedutyispaid,itistheeasiestdutytocollect,andthecostofcollectionissmall.Tradersseekingtoevadetariffsareknownassmugglers.Therearevarioustypesoftariffs:

nAnadvaloremtariffsisasetpercentageofthevalueofthegoodthatisbeingimported.Sometimestheseareproblematic,aswhentheinternationalpriceofagoodfalls,sodoesthetariff,anddomesticindustriesbecomemorevulnerabletocompetition.Conversely,whenthepriceofagoodrisesontheinternationalmarketsodoesthetariff,butacountryisoftenlessinterestedinprotectionwhenthepriceishigh.nTheyalsofacetheproblemofinappropriatetransferpricingwhereacompanydeclaresavalueforgoodsbeingtradedwhichdiffersfromthemarketprice,aimedatreducingoveralltaxesdue.Therearevarioustypesoftariffs:

nASPECIFICtariff,isanimportantdutythatassignsafixedmonetarytaxperphysicalunitofthegoodimported.Thus,aspecificdutymightbe$xxpertonimported.Thetotalimporttaxbillisleviedinaccordancewiththenumberofunitscomingintotheimportingcountryandnotaccordingtothepriceorvalueoftheimports.Taxauthoritiescancollectspecifictariffswitheasebecausetheyneedtoknowonlythephysicalquantityofimportscomingtothecountry,nottheirmonetaryvalue.nHowever,thespecifictariffhasafundamentaldisavantageasaninstrumentofprotectionfordomesticproducersbecauseitsprotectivevaluevariesinverselywiththepriceoftheimport.Therearevarioustypesoftariffs:

nAREVENUEtariffisasetofratesdesignedprimarilytoraisemoneyforthegovernment.Atariffoncoffeeimportsimposedbycountrieswherecoffeecannotbegrown,forexampleraisesasteadyflowofrevenue.nRevenuetariffisanimportantsourceforthegovernmenttocalculatetotherevenue.nButifthetariffistoohigh,maybeithassomeeffectsagainstthegovernmentswishes.Therearevarioustypesoftariffs:

nARETALIATORYtariffisoneplacedagainstacountrywhoalreadychargestariffsagainstthecountrychargingtheretaliatorytariff.ne.g.IftheUnitedStatesweretochargetariffsonChinesegoods,ChinawouldprobablychargeatariffonAmericangoods,also.nTheseareusuallyusedinanattempttogetothertariffsrescinded.Therearevarioustypesoftariffs:

nAPROTECTIVEtariffisintendedtoartificiallyinflatepricesofimportsandprotectdomesticindustriesfromforeigncompetitionespeciallyfromcompetitorswhosehostnationsallowthemtooperateunderconditionsthatareillegalintheprotectednation,orwhosubsidizetheirexports.nAnenvironmentaltariff,similartoaprotectivetariff,isalsoknownasagreentarifforeco-tariff,andisplacedonproductsbeingimportedfrom,andalsobeingsenttocountrieswithsubstandardenvironmentalpollutioncontrols.Therearevarioustypesoftariffs:

nPreferentialdutiesaretariffratesappliedtoanimportaccordingtoitsgeographicalsource;acountrythatisgivenpreferentialtreatmentpaysalowertariff.nEg.PreferentialdutiesintheEuropeanUnionenableagoodcomingintooneEUcountryfromanotherEUcountrytopayzerotariff.ThesamegoodusuallywouldpayapositivetariffifarrivingfromacountryoutsidetheEUunlesssomeotherspecialarrangementwereineffect.Therearevarioustypesoftariffs:

APROHIBITIVEtariffisonesohighthatnearlynooneimportsanyofthatitem.Aprohibitivetariffwouldexistifagoodhadatariffrateof200%,buttherearezeroimportsofthisgoodbecauseofthisrate.MeasurementofTariffsnAprominentissueintariffdiscussionsconcernstheheightofacountrysaveragetariffor,inotherwords,howmuchpriceinterferenceexistsinacountrystariffschedule.Theproblemarisesbecauseallcountrieshavealargenumberofdifferentratesonimportedgoods.Howdowedeterminetheaveragetariffratefromthisgreatvariety?

Unweighted-averagetariffratenSupposethatwehaveonlythreeimportedgoodswiththefollowingtariffrates:

nA:

10%;nB:

15%;nC:

20%.nTheunweighted-averageoftheseratesis,n（10%+15%+20%）/3Unweighted-averagetariffratenTheproblemwiththistechniqueisthatitdoesnottakeintoaccounttherelativeimportanceoftheimports:

ifthecountryimportsmostlygoodA,thisunweightedaveragewouldtendtooverstatetheheightofthecountrysaveragetariff.Weighted-averagetariffratenSupposethatwehaveonlythreeimportedgoodswiththefollowingtariffr