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.
