策略性企業社會責任與最適出口貿易政策

Corporate Social Responsibility and the Optimal Strategic Trade Policy

近年來企業社會責任（corporate social responsibility, CSR）漸漸受到重視，然而既存探討最適出口貿易政策的文獻卻缺乏此一課題討論。鑒此，本文分別在 Bertrand 價格競爭及 Cournot 數量競爭兩種市場結構下探討策略性 CSR 對最適出口貿易政策的影響。依據本文所獲的研究結果顯示：將廠商進行策略性 CSR 活動納入考慮並不會改變最適出口貿易政策的方向。換言之，當市場結構屬於異質 Bertrand 價格（Cournot 數量）競爭時，最適出口貿易政策仍為課稅（補貼）。特別在本國廠商可片面地進行 CSR 活動時，最適的出口關稅稅率（最適的出口補貼率）應提高。即意味著若忽略此一情況，政府的最適出口關稅稅率（或最適的出口補貼率）將被低估。

In recent years, corporate social responsibility has gradually received attention. However, the existing literature on strategic export trade policies ignores this important factor. In view of this, this paper discusses the impact of strategic CSR on the optimal export trade policy under Bertrand competition and Cournot competition. According to the research in this paper, the higher the substitution of products or the stronger the marginal effect of CSR activities, the optimal export trade policy may be converted from taxation to subsidy under Bertrand competition which is different from the results obtained by Eaton and Grossman (1986); when the competition is Cournot, the optimal export trade policy is still subsidized regardless of the product substitution, but the optimal subsidy rate will be higher than without CSR activities.