Based on the export VAT rebate rate data from 2004 to 2015, this paper measures the uncertainty of Chinese export VAT … rebate policy by using unexpected fluctuation of export VAT rebate rate, and finds that the index varies across products …, years and industries. Then, the paper studies the influence of the uncertainty of export VAT rebate policy on China's export …

increase in the VAT rebate rate helps reduce the negative effects. In this paper, we study the role of VAT rebates in affecting … experiment in 2004, when the fiscal conditions of local governments became important in determining the actual VAT rebate rates …, for each percentage point increase in the VAT rebate rate, the amount of exports increased by 13%, which translates into …