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 … percentage point increase in the VAT rebate can lead to a 7% increase in export volumes. This magnitude allows to better …

We investigate how the export performance of firms in China is influenced by credit constraints. Using panel data from … over private domestic firms as their export performance is systematically greater in sectors with higher levels of …