During 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...

Compared 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 export - ers may not receive a complete refund on the domestic VAT they have paid on their inputs. However, the large and frequent...

Greater trade integration within Middle East and North Africa region is expected to happen through the completion of the Pan-Arab Free Trade Agreement. However; recent studies suggest that when resource rich and resource poor countries give preferences to each other; as in PAFTA; the resource...

Comme la plupart des pays du monde, la France propose diverses aides publiques aux entreprises souhaitant exporter. Deux rapports publics, publiés coup sur coup en 2013, dressent le bilan de ce dispositif. Ils soulignent notamment sa complexité et le fait qu’il est parfois mal adapté aux...