Chandra, Piyush; Long, Cheryl - In: Journal of Public Economics 102 (2013) C, pp. 13-22
A destination-based VAT system without a complete export tax rebate is detrimental to a country's exports, while an increase in the VAT rebate rate helps reduce the negative effects. In this paper, we study the role of VAT rebates in affecting Chinese exports using firm-level panel data for...