在區域整合對象與最適進口關稅結構的研究背景下，本論文以一個簡單的三國二廠商模型，說明在區域整合前後，本國面對兩個生產成本不同的出口國，進口關稅結構之差異，並且討論區域整合如何影響本國選擇區域夥伴。本文顯示，在區域整合前，當兩外國廠商之單位成本差異程度愈高時，本國政府就會對低成本進口廠商課徵更高的關稅稅率，但對高成本進口廠商卻課徵更低的關稅稅率；但是，本國與其中一外國進行區域整合後，對另一國的最適關稅稅率隨之降低。另外，我們也發現區域整合後，本國會選擇較高成本國家進行區域整合，因為關稅收入損失會降到最低。

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第1 章 前言 5
第2 章 基本模型 9
第3 章 區域整合後，本國政府之最適關稅結構 13
3.1 節 與生產成本較低國家形成區域整合 13
3.2 節與生產成本較高國家形成區域整合 16
第4 章 區域整合前後，本國社會水準之比較 18
第5 章 結論 20
參考文獻 21

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