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Incomplete VAT rebates to exporters : how do they affect China's export performance?

Gourdon, Julien; Monjon, Stéphanie; Poncet, Sandra (2014), Incomplete VAT rebates to exporters : how do they affect China's export performance?. https://basepub.dauphine.fr/handle/123456789/13784

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Gourdon_Monjon_Poncet.pdf (332.3Kb)
Type
Document de travail / Working paper
Date
2014
Series title
CEPII working paper
Series number
2014
Published in
Paris
Pages
40
Metadata
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Author(s)
Gourdon, Julien

Monjon, Stéphanie

Poncet, Sandra cc
Abstract (EN)
During the last decade, the Chinese government has frequently changed the value added tax (VAT) refund levels offered to exporters. Indeed, China’s VAT system is not neutral, in particular because the exporters may not receive complete refund of the domestic VAT paid on their inputs. This paper investigates how changes in the VAT rebates affect export performance in China. Our empirical analysis relies on export volume data at the HS6 product level over the 2003-12 period. To address potential endogeneity, we exploit an eligibility rule that disqualifies processingtrade with supplied materials from the rebates. We find that the adjustments to the VAT rebates have significant repercussions on the exported volume: a one percentage point increase in the VAT rebate can lead to a 7% increase in export volumes. This magnitude allows to better understand the strong resistance of China’s exports amid the global recession.
Subjects / Keywords
China; VAT system; Export performance; Export tax
JEL
F10 - General
F14 - Empirical Studies of Trade
O14 - Industrialization; Manufacturing and Service Industries; Choice of Technology

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