鋼鐵為國家基礎與經濟建設重要基石，鋼品需求隨一國經濟建設發展而不斷擴張。台灣為海島型經濟之國家，天然資源匱乏，鋼鐵市場受國際市場價格影響甚鉅。1992年9月臺灣區鋼鐵工業同業公會申請控訴巴西對我國傾銷鐵或非合金鐵棒鋼及線材。行政院核定自1994年4月25日起課徵反傾銷稅。本文運用美國國際貿易委員會(USITC)所發展之商業政策分析模型（Commercial Policy Analysis system，簡稱COMPAS模型），實證分析結果顯示傾銷行為造成影響國產品價格降低、生產量減少、收益減少、市場占有率下降、設備利用率下降。傾銷進口品價格變動率降低、進口數量增加、收益變動率增加、市場占有率上升。非傾銷進口品價格、進口數量、收益率、市場占有率等各項指標均呈下降。綜言之，反傾銷稅之課徵對國內鐵或非合金鐵棒鋼及線材產業，無論在產量或總值等各評估項目皆有正面影響。

Taiwan is a island economy which is short of natural resources and it's steel market price is influenced by international market hugely. Taiwan Steel and Iron industries Association filed a lawsuit against Brazil for dumping non-alloy iron bar and non-alloy iron wire rod in September 1992. The Executive Yuan of Taiwan approved the anti-dumping duty on April 25, 1994. This study used the Commercial Policy Analysis System (COMPAS) model to determine how much the damage was caused while a lawsuit was conducted The empirical study showed that the effects of the imposition of anti-dumping duty: A reduction in domestic manufacturing price, quantity and in profit as well as a drop in the market share and domestic capacity utility. The price of imports drop while quantity increased, profit increased, market share increased and the non-dumping import products are the reverse. To sum up, the imposition of anti-dumping duty created a positive protection effects in the domestic industry.