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dc.contributor.authorGourdon, Julien*
dc.contributor.authorMonjon, Stéphanie*
dc.contributor.authorPoncet, Sandra*
dc.date.accessioned2014-07-25T08:30:31Z
dc.date.available2014-07-25T08:30:31Z
dc.date.issued2014
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/13784
dc.language.isoenen
dc.subjectChina
dc.subjectVAT system
dc.subjectExport performance
dc.subjectExport tax
dc.subject.ddc337en
dc.subject.classificationjelF.F1.F10en
dc.subject.classificationjelF.F1.F14en
dc.subject.classificationjelO.O1.O14en
dc.titleIncomplete VAT rebates to exporters : how do they affect China's export performance?
dc.typeDocument de travail / Working paper
dc.contributor.editoruniversityotherCEPII;France
dc.contributor.editoruniversityotherUniversity of Paris 1;France
dc.description.abstractenDuring the last decade, the Chinese government has frequently changed the value added tax (VAT) refund levels offered to exporters. Indeed, China’s VAT system is not neutral, in particular because the exporters may not receive complete refund of the domestic VAT paid on their inputs. This paper investigates how changes in the VAT rebates affect export performance in China. Our empirical analysis relies on export volume data at the HS6 product level over the 2003-12 period. To address potential endogeneity, we exploit an eligibility rule that disqualifies processingtrade with supplied materials from the rebates. We find that the adjustments to the VAT rebates have significant repercussions on the exported volume: a one percentage point increase in the VAT rebate can lead to a 7% increase in export volumes. This magnitude allows to better understand the strong resistance of China’s exports amid the global recession.
dc.publisher.cityParisen
dc.identifier.citationpages40
dc.relation.ispartofseriestitleCEPII working paper
dc.relation.ispartofseriesnumber2014
dc.subject.ddclabelEconomie internationaleen
dc.description.submittednonen
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceinternational
dc.date.updated2016-02-29T11:35:12Z
hal.person.labIds170020*
hal.person.labIds255365*
hal.person.labIds170020*
hal.identifierhal-01496998*


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