论美国关税法的演变

自 1789年第 1部关税法颁布以来,贸易保护主义一直是贯穿于美国关税及贸易法案中的主线。从1828年的可憎关税法至 1930年的斯慕特—霍利关税法,美国顽固地推行高关税政策。即使南北战争前的一段低关税时期,也只具有相对的意义。1934年的互惠贸易协定法使关税不再通过立法的形式表现出来,而是由总统与他国的贸易谈判来确立。但国会在贸易上的立法权直接决定了总统在谈判中的关税底线。从这个意义上讲,贸易法取代了关税法。在第二次世界大战结束后,虽然美国大力倡导自由多边贸易政策,但互惠贸易协定法的局限性使之黯然失色。

On the Evolution of American Tariff Law

After American enacted their first Tariff Law in 1789, the protectionism of trade was at all times the main element of the Tariff and Trade Law. From the Tariff of Abomination of 1828 to Smoot-Hawley Tariff Act of 1930, the United States carried obstinately out the policy of the high tariff. Even if there was a period of the low tariff, it was just relative to the high tariff. On the Reciprocal Trade Agreement Act of 1934 , the tariff was not displayed by the form of legislation. It was established by the trade negotiations between the President and other nations. However, the legislative power of Congress on trade leads directly to the baseline of the tariff which the President negotiated with other nations. At this point, American trade law substituted for its tariff law. After the Second World War ended, the United States promoted positively multilateral free trade policy. But it paled into insignificance because of the limitations of the Reciprocal Trade Agreement Act.