This work investigates the motivations behind the Chinese fiscal policy on exports. It relies on very detailed product level (HS 6 digit) data over the period 2002-12 covering both export tax and export VAT rebate. It aims to uncover the respective importance of the various policy motivations...

Vietnam’s accession to the World Trade Organisation (WTO) on January 11, 2007 has represented the outcome of decades of efforts to modernise its economy. In this paper, we propose a new general equilibrium assessment of Vietnam’s accession to WTO using a dynamic approach and benefiting from...