企業社會責任、出口補貼與污染課稅

Corporate Social Responsibility, Export Subsidy and Pollution Tax

本文利用三國貿易模型，引入污染課稅、出口補貼、消費者剩餘關心程度等多個變數進行三階段賽局分析，得出進口國應當實行貿易自由化，並且通過減少污染稅從而誘導出口國對進口國作出CSR策略，以最大化本國社會福利。此外，本文也從出口國角度，認為出口國之間應當實現貿易合作，推動雙方實行最優化策略，以避免陷入“囚徒困境”。

In this paper, we examine how Corporate Social Responsibility (CSR) affects the export subsidy and import taxation in the “third market” trade model. We find that in this three-stage game setting, an import country for social welfare maximization should purse trade liberalization policy and lower the pollution tax in order to induce the export country to encourage it’s firm to execute CSR strategy. In addition, from export countries angle, the government should cooperate to promote the dominate strategy to avoid the “Prisoner’s Dilemma”.