本文建構一個兩國、兩財貨(消費財與投資財)和單一生產要素(資本)的內生成長模型，從長期經濟成長的角度來比較從價關稅以及從量關稅。模型中也引進跨國知識外溢效果，連結兩國的內生變數。我們發現從價關稅的經濟成長率高於從量關稅。

We develop a two-country(Home and Foreign) by two-good(consumption good and investment good) by one factor(capital) endogenous growth model with international knowledge spillover effect to compare ad valorem tariff with specific tariff.  We find that the long-run economic growth rate ad valorem tariff is larger than that under specific tariff is.

目錄
第一章 緒論	1
第一節 前言	1
  第二節 文獻回顧	2
第二章 基本模型	6
第一節 從價關稅	6
第一節 從量關稅	13
第三章 經濟成長之比較	21
第二章 結論與建議	28
參考文獻	29

表目錄
【表一】數值分析參數基準	21
【表二】從價關稅數值分析結果	23
【表三】從量關稅數值分析結果	25
【表四】從價關稅與從量關稅	27

參考文獻
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