EFFECT JUDGMENT AND EFFECTIVENESS ESTIMATION OF ANTI-DUMPING DUTY – AN EXAMPLE OF THE CASE OF CANNED MUSHROOM

Hua Zhang, Shunchang Liu

College of Economis and Management, China Jiliang University, Hangzhou, China

The paper aimed to provide a method for accurate estimation of the Anti-Dumping (AD) tax. Having used the case of canned mushrooms, exported from Indonesia to the United States as an example, the paper presented methods for effective judgment and accurate estimation of the AD. By having done so, it provided AD policy makers with a scientific and fair AD tax which, at the same time, would incorporate legislation that will prevent abuse of AD taxation system. The paper further analysed the impact of AD tax on the trend of export; the spread of related indicators between a taxable situation and a non-taxable one through the Chow test and other methods. Final results provided AD users with logical basis and method support.