Since the global crisis, China's foreign trade is no longer driven by its involvement in the global supply chains (i ….e. by processing trade) but its dynamics stems from China’s own domestic demand and supply. For foreign funded enterprises …, China is less and less a production base for export and more and more a domestic market to be captured, as shown by their …

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. …

Compared to most countries, China’s value-added tax (VAT) system is not neutral and makes it less advantageous to … been led China to be accused of providing its firms with an unfair advantage in global trade. We use city-specific export …