VAT Rebates and Export Performance in China: Firm-level Evidence

CORC > 厦门大学 > 王亚南院－已发表论文

	VAT Rebates and Export Performance in China: Firm-level Evidence
	Piyush Chandre ; Cheryl Long
刊名	http://www.wise.xmu.edu.cn/paperInfor.asp?id=296
	2013-11-08
关键词	VAT rebate Export growth Trade policy China
英文摘要	A destination-based VAT system without a complete export tax rebate is detrimental to a country's exports, while an increase in the VAT rebate rate helps reduce the negative effects. In this paper, we study the role of VAT rebates in affecting Chinese exports using firm-level panel data for 2000–2006. To address potential endogeneity, we rely on a quasi-natural policy experiment in 2004, when the fiscal conditions of local governments became important in determining the actual VAT rebate rates for exports. The empirical findings demonstrate significant and large effects of VAT rebates on export volume. On average, for each percentage point increase in the VAT rebate rate, the amount of exports increased by 13%, which translates into an additional $4.70 of exports for each $1 of export tax rebates paid.; This paper is published in Journal of Public Economics 102 (2013) 13–22.
语种	中文
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/56872]
专题	王亚南院－已发表论文
推荐引用方式 GB/T 7714	Piyush Chandre,Cheryl Long . VAT Rebates and Export Performance in China: Firm-level Evidence[J]. http://www.wise.xmu.edu.cn/paperInfor.asp?id=296,2013.
APA	Piyush Chandre,&Cheryl Long .(2013).VAT Rebates and Export Performance in China: Firm-level Evidence.http://www.wise.xmu.edu.cn/paperInfor.asp?id=296.
MLA	Piyush Chandre,et al."VAT Rebates and Export Performance in China: Firm-level Evidence".http://www.wise.xmu.edu.cn/paperInfor.asp?id=296 (2013).