VAT rebates as trade policy: Evidence from China

Value-added tax (VAT) rebates are a commonly used export-promoting policy. This paper exploits China’s frequent adjustments of VAT rebates and large-scale data on export transactions to estimate the effects of VAT rebates on exports. Our differencein-differences estimations show that the negative ad...

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Bibliographic Details
Main Authors: Nils Braakmann, Bo Gao, Sara Maioli
Format: Default Article
Published: 2020
Subjects:
Uncategorised value
Trade Policy
Pass Through
Extensive Margins
Intensive Margins
VAT Rebates
Online Access:https://hdl.handle.net/2134/12766100.v1
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https://hdl.handle.net/2134/12766100.v1

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