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dc.contributor.authorHering, Laura*
dc.contributor.authorGourdon, Julien*
dc.contributor.authorMonjon, Stéphanie*
dc.contributor.authorPoncet, Sandra*
dc.date.accessioned2015-01-14T15:39:06Z
dc.date.available2015-01-14T15:39:06Z
dc.date.issued2014
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/14545
dc.language.isoenen
dc.subjectexport tax
dc.subjectChina
dc.subjectexport performance
dc.subjectVAT System
dc.subject.ddc337en
dc.subject.classificationjelF.F1.F10en
dc.subject.classificationjelF.F1.F14en
dc.subject.classificationjelO.O1.O14en
dc.titleExport management and incomplete VAT rebates to exporters: the case of China
dc.typeDocument de travail / Working paper
dc.contributor.editoruniversityotherUniversity of Paris 1;France
dc.contributor.editoruniversityotherErasmus University, Rotterdam;Danemark
dc.description.abstractenCompared to most countries, China’s value-added tax (VAT) system is not neutral and makes it less advantageous to export a product than to sell it domestically, as exporters may not receive a complete refund on the domestic VAT they have paid on their inputs. However, the large and frequent changes to the VAT refunds which are offered to exporters have been led China to be accused of providing its firms with an unfair advantage in global trade. We use city-specific export-quantity data at the HS6-productlevel over the 2003-12 period to assess how changes in these VAT rebates have affected Chinese export performance. Our identification strategy relies on triple difference estimates that exploit an eligibility rule which disqualifies processing trade with supplied materials from these rebates. We find that changes in VAT rebates have significant export repercussions: eligible export quantity for a given city-HS6 pair rises by 6.5% following a one percentage-point increase in the VAT rebate. This magnitude yields abetter understanding of the strong resistance of Chinese exports during the global recession, in which export rebates increased substantially.
dc.publisher.nameFERDI - Fondation pour les études et recherches sur le développement international
dc.publisher.cityClermont-Ferranden
dc.identifier.citationpages45
dc.relation.ispartofseriestitleDevelopment Policies working papers
dc.relation.ispartofseriesnumber117
dc.subject.ddclabelEconomie internationaleen
dc.description.submittednonen
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceinternational
dc.date.updated2016-02-29T11:40:01Z
hal.person.labIds108657*
hal.person.labIds39083*
hal.person.labIds255365*
hal.person.labIds487611*
hal.identifierhal-01496741*


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