Gourdon, Julien; Monjon, Stéphanie; Poncet, Sandra - Centre d'études prospectives et d'informations … - 2014
performance in China. Our empirical analysis relies on export volume data at the HS6 product level over the 2003-12 period. To … 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 paper investigates how changes in the VAT rebates affect export …