凯伯国际贸易第四章(英文原版课件)

Tariffs©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse1PowerPointslidespreparedby:AndreeaChiritescuEasternIllinoisUniversityTheTariffConcept•Tariff•Atax(duty)leviedonaproductwhenitcrossesnationalboundaries•Importtariff•Taxleviedonanimportedproduct•Exporttariff•Taximposedonanexportedproduct•Oftenusedbydevelopingnations•Raiserevenue,increasetheworldprice©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse2TheTariffConcept•Protectivetariff•Toreducetheamountofimportsenteringacountry•Insulatingimport-competingproducersfromforeigncompetition•Allowsanincreaseintheoutputofimport-competingproducers•Revenuetariff•Togeneratetaxrevenues•Placedoneitherexportsorimports©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse3©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse4Tariffrevenuesasapercentageofgovernmentrevenues,2007:selectedcountriesTABLE4.1DevelopingCountriesPercentageIndustrialCountriesPercentageTheBahamasGuineaEthiopiaGhanaSierraLeoneMadagascarDominicanRepublicJordan51.247.933.528.527.626.920.911.3NewZealandAustraliaJapanCanadaSwitzerlandUnitedStatesUnitedKingdomIceland2.62.51.21.21.21.11.01.0TypesofTariffs•Specifictariff•Fixedamountofmoneyperphysicalunitoftheimportedproduct•Relativelyeasytoapplyandadminister•Degreeofprotectionitaffordsdomesticproducersvariesinverselywithchangesinimportprices•Providesdomesticproducersmoreprotectionduringabusinessrecession©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse5TypesofTariffs•Advalorem(ofvalue)tariff•Fixedpercentageofthevalueoftheimportedproduct•Distinguishamongsmalldifferentialsinproductquality•Tendstomaintainaconstantdegreeofprotectionfordomesticproducers©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse6TypesofTariffs•Advalorem(ofvalue)tariff•Customsvaluationproblems•Estimationsbycustomsappraisers•FOBvs.CIFvaluation•Free-on-boardvaluation•Cost-insurance-freightvaluation•Includestransportationcosts©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse7TypesofTariffs•Compoundtariff•Combinationofspecificandadvaloremtariffs•Formanufacturedproducts•Embodyingrawmaterialsthataresubjecttotariffs•Specifictariff•Neutralizesthecostdisadvantageofdomesticmanufacturers-fromtariffprotectiongrantedtodomesticsuppliersofrawmaterials•Advaloremtariff•Protectsthefinished-goodsindustry©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse8©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse9SelectedU.S.tariffsTABLE4.2©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse10Examplesoftariffs,selectedcountries(in%)TABLE4.3EffectiveRateofProtection•Nominaltariffrate•Publishedinthecountry’stariffschedule•Appliestothevalueofafinishedproductthatisimportedintoacountry•Effectivetariffrate•Takesintoaccountthenominaltariffrate•Onafinishedproduct•Andanytariffrateappliedtoimportedinputs•Usedinproducingthefinishedproduct©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse11©2011CengageLearning.AllRightsReserved.Maynotbecopied,scanned,orduplicated,inwholeorinpart,exceptforuseaspermittedinalicensedistributedwithacertainproductorserviceorotherwiseonapassword‐protectedwebsiteforclassroomuse12TheeffectiverateofprotectionTABLE4.4EffectiveRateofProtection•Effectivetariffrate,e•e=Theeffectiverateofprotection•n=thenominaltari