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염경윤(Kyung-Yun Yeom),박기백(Ki-Baeg Park) 한국관세학회 2020 관세학회지 Vol.21 No.4
It is necessary in the process of implementing a Free Trade Agreement (FTA) to determine whether the tariff rate decreased as expected and whether additional concessions should be considered. This paper proposes a novel approach to make this determination by applying a decomposition analysis of the effective tariff rate (ETR) which shows the actual tariff burden. Specifically, the Shapley decomposition can be applied to studying changes in ETR as both marginality and consistency requirements for the decomposition method are met. Marginality is the property showing the marginal contribution of each factor. Consistency is the property in which the sum of contributions of all factors matches the overall decomposition target value. Moreover, this paper uses a mean value theorem to develop a new tool, namely total differential decomposition (TDD). TDD also meets both the marginality and consistency. This paper also proposed the decomposition formula of ETR in terms of industry, sector, agreement tax rate and FTA utilization. Based on decomposition analysis of the ETR for Korean exports to Canada before and after Korea-Canada FTA entered into force, this paper concludes that ETR declined due to the reduction of Korea-Canada FTA agreement tax rate as expected. While the paper determines that there is no need for additional concessions, there is a need to increase the FTA utilization rate in the case of some items. Since ETR decomposition analysis can clearly identify issues and policy implications in the FTA implementation process, it would be beneficial to apply decomposition analysis to other FTAs as well and expand data exchanges with partner countries, which are essential for decomposition analysis.