Wang, Xin; Li, Ji Feng; Zhang, Ya Xiong - In: Climate Policy 12 (2012) 4, pp. 410-423
In recent years, export value-added tax (VAT) refund rebate and export tax (EVRRET) measures have been adopted for energy-intensive products in China. They are proclaimed to be climate policy, yet there is no explicit and unique carbon cost set on export, and the implicit export carbon tax rates...