Rationalizing Agricultural Export Subsidies
论证当一般性税收存在超额负担时，出口补贴可能比产出补贴更有效地支持农产品价格，为农业出口补贴提供了新的理论依据。
Abstract A conventional view is that export subsidies are inferior to output subsidies as a means of supporting farm prices. However, when there is an excess burden associated with general taxation measures, due to the distortions in markets arising from collection of taxes and any other costs associated with tax collections, export subsidies may be a component of the most efficient producer price support policy. The arguments in this paper provide a more persuasive rationale for pervasive agricultural export subsidies than does much of the recent literature.