export tax changes benefited China and nullified the benefits to the rest of the world of China’s trade liberalization. We … lost as much as 2/3 of their gain from China’s tariff reductions. We show that some export taxes moved toward China …’s optimal export taxes while others moved away, mitigating the welfare effect on China …

Based on the export VAT rebate rate data from 2004 to 2015, this paper measures the uncertainty of Chinese export VAT … rebate policy by using unexpected fluctuation of export VAT rebate rate, and finds that the index varies across products …, years and industries. Then, the paper studies the influence of the uncertainty of export VAT rebate policy on China's export …