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
	Chandra, Piyush ; Long, Cheryl ; Long XN(龙小宁)
刊名	http://dx.doi.org/10.1016/j.jpubeco.2013.03.005
	2013
关键词	TRADE SUBSIDIES
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. (C) 2013 Elsevier B.V. All rights reserved.
语种	英语
出版者	ELSEVIER SCIENCE SA
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/91528]
专题	王亚南院－已发表论文
推荐引用方式 GB/T 7714	Chandra, Piyush,Long, Cheryl,Long XN. VAT rebates and export performance in China: Firm-level evidence[J]. http://dx.doi.org/10.1016/j.jpubeco.2013.03.005,2013.
APA	Chandra, Piyush,Long, Cheryl,&龙小宁.(2013).VAT rebates and export performance in China: Firm-level evidence.http://dx.doi.org/10.1016/j.jpubeco.2013.03.005.
MLA	Chandra, Piyush,et al."VAT rebates and export performance in China: Firm-level evidence".http://dx.doi.org/10.1016/j.jpubeco.2013.03.005 (2013).