Gourdon, Julien; Monjon, Stéphanie; Poncet, Sandra - Université Paris-Dauphine (Paris IX) - 2014
to exporters. Indeed, China’s VAT system is not neutral, in particular because the exporters may not receive complete … performance in China. Our empirical analysis relies on export volume data at the HS6 product level over the 2003-12 period. To … understand the strong resistance of China’s exports amid the global recession. …