本文探討 「由經驗中學習」之學習效果，對於出口廠商行為之影響，並對於不完全競爭市場下，若廠商基於自利行為，仍無法充分利用此項學習效果之好處時，出口補貼政策所能扮演之角色加以討論。本文發現出口補貼對國內外廠商產量之影響取決於學習效果之大小。當學習效果足夠大時，提高出口補貼，反而降低出口國之輸出量，故最適政策並非對出口補貼而為對出口課稅。

　　　　　This paper studies the effects of learning-by-doing on a firm's export behavior in an imperfectly competitive market. What role export subsidies can play to help home firm behave in a social-welfare-maximizing manner will be studied, too. This paper shows that the effects of exportsubsidies on firms' production depend crucially on the magnitude of learning effect. When learning effect is suffciently large, increasing export subsidy tends to reduce exports. It is therefore optimal for the government to tax exports rather than subsidize exports.