本文旨在說明，于一兩部門無限期動態模型中，當小國的折現率與世界利率相等時，自由貿易將是合乎政策一致性的最適解；理由無他，蓋關稅壁壘的存在，非但扭曲了有限資源的配置，亦造成社會福利的無謂損失。同時，自遲滯現象的剖析足以闡述，儘管當局有逕行關稅權衡來改善國際收支的誘因，然此舉徒使總效用為之遽減。長遠之計，當思依循一致性的政策法則，以謀全民福祉。

林柏生， 1992 , "關稅，經常帳與資本累積━兩部門無限期最適動態模型,"台
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