Previous research has mainly focused on the export-promoting effect of the export VAT rebate, and found that an increase in this rebate promotes the export growth of China (Chao et al., 2001, 2006; Chen et al., 2006; Chandra and Long, 2013). 1

Using a survival analysis technique, this paper investigates the impact of the export tax rebate (ETR) on duration of the firm, country/destination, and product (F–C–P)‐level export spells in China. Empirical analysis of a large dataset that covers the 2001 to 2013 period shows that the effect of ETR on duration of export spells of Chinese

Export tax refund, or export tax rebates, refer to refunds of value-added tax (VAT) and consumption tax (CT) paid by exporting enterprises on exported goods during

Export VAT rebates in China Export tax rebate is a vital trade policy instrument for China''s policymakers. It was first implemented in 1985, and the tax was fully refunded in 1988 (Weinberger et al., 2021). The rebate

Scand. J. of Economics 124(1), 243–277, 2022 DOI: 10.1111/sjoe.12453 Estimating the repercussions from China''s export value-added tax rebate policy* Julien Gourdon† University of Clermont-Auvergne, FR-63000 Clermont-Ferrand, France julien.gourdon@gmail

. n. ( rebate ); ; （）; . . . The VAT system offers advantages, such as rebates on exports., . . Export - targeted tax rebates

Trade policy and air pollution: Evidence from the adjustment of the export tax rebate in China. August 2023. Economic Modelling 128 (5):106497. DOI: 10.1016/j.econmod.2023.106497. Authors:

The results are reported in column (2) of Table 3. There is a significant positive causality between the export tax rebates and the export growth rate of firms, indirectly indicating that the export rebate policy can promote the growth of enterprises'' export resilience. 4.3.2. Investigate the lag effect of the policy.

The export tax rebate refers to the exemption or refunding of value-added and consumption tax paid on exported goods in domestic production, circulation, and sales. It conforms to

A 1 percentage point increase in ETR rate increases the duration rate of F–C–P relationships by 23.2%. Furthermore, compared with the high-tech firms, low-tech and middle-tech firms experience a larger

Chen et al. (2006) investigated the effect of tax rebates and export performance in China for the period of 1985-2002 and concluded that, when the rate of an export rebate is raised by the

This paper examines the nexus between export tax rebates and productivity using Chinese firm-level data from 2000 to 2007. The empirical findings

DOI: 10.1016/j.econmod.2023.106497 Corpus ID: 261409931 Trade policy and air pollution: Evidence from the adjustment of the export tax rebate in China @article{Xu2023TradePA, title={Trade policy and air pollution: Evidence from the adjustment of the export tax rebate in China}, author={Zhiwei Xu and Qiang Wen and Teng Zhang}, journal={Economic

FOR IMMEDIATE RELEASE 28 March 2023 2023 Federal Budget expands support for clean technologies through a refundable up to 30 percent ITC, which will contribute to Canadian markets'' ability to maintain global competitiveness Today''s Federal Budget, A Made in Canada Plan, builds upon the 30% Cl

Valued-added tax (VAT) rebate policy has played an important role in China''s export promotion strategy over the past three decades (Chandra and Long 2013; Girma et al. 2009). A VAT is an indirect t Sajid Anwar 2 USC Business School, University of the Sunshine Coast, Sippy Downs, Australia;3 School of International Economics and

Specifically, the scope of this export tax rebate policy adjustment involves 37% of all goods in the customs, and 553 export tax rebates for highly polluting, energy-consuming and resource-based

We find that the export resilience of Chinese enterprises increased by 0.027 standard deviations due to export tax rebates. Further studies confirm that export

This paper examines the effect of export value-added tax (VAT) rebate policy on the margins of exports in terms of export value, quantity and price. Treating the VAT rebate adjustment implemented in July 2007 as a quasi-natural experiment, we find that a reduction in the export VAT rebate rate has significantly reduced export value and quantity with an

paper extends a model from 2003 to separate the direct and indirect impact of an export tax rebate on the They use industry-level VAT rebates to capture direct effects and regional weighted

The effect of export tax rebates on product quality: evidence from China''s agricultural product processing industry - Author: Yue Liang, Jingqi Dang, Shuai Chen This study aims to establish the linkage among export tax

First, the empirical results imply that a 1 percent rise in the export tax rebate rate increases the export sales among continuing exporters by 0.2 percent through the direct channel.

This builds on the $1.5 billion available for energy rebates provided by the Commonwealth in 2023-24 under the existing fund. All Australian households will receive a $300 rebate and eligible small businesses $325 from the Australian Government, to be paid in quarterly instalments on your electricity bill throughout 2024-25.

The rebate is effectively money that can be claimed back from the government to offset the VAT charge. China''s Ministry of Finance announced an entire removal of the VAT rebate for 146 steel products

Export tax refund, or export tax rebates, refer to refunds of value-added tax (VAT) and consumption tax (CT) paid by exporting enterprises on exported goods during the production and circulation process. On April 29, 2022, the State Taxation Administration (STA

The export tax rebate system is an important part of the national tax system. According to the relevant regulations, the goods exported by trade enterprises must simultaneously meet the following four conditions: (1) must be goods within the scope of the value-added tax and consumption tax collection; (2) must be declared goods for export;

We find evidence that RMB real appreciations during the crisis negatively affected China''s exports, but the negative effects were mitigated by the positive effects of export tax rebates. We also find evidence of a long-run relationship between China''s exports and the other explanatory variables.

A country''s focus on exports enables it to acquire greater economic efficiency and growth because of modern technology, competition, and learning (as et al., 2015;Sheikh et al., 2017). Liu and

This paper extends the model of Nocke and Yeaple (2014) to analyze the impact of the export tax rebate (ETR) changes on multi-product firms'' product scope. In response to ETR changes, firms optimally reallocate their organizational capital, and adjust the intensive and extensive margins of production. We test the model''s predictions using

Abstract: Since 1985, China began to implement the export tax rebate policy, mainly through adjusting the export tax rebate rate of goods to affect its profit rate, thus affecting the export scale of goods, and gradually regard the export tax rebate policy as one of the important measures of macroeconomic adjustment of economic operation, and make

More specifically, I raise the export tax rebate as an alternative financial intermediation and outline the causal effect that exists between an export tax rebate and TFP in China. Studies that take up export tax mostly focus on two approaches: 1) the relationship between an export tax rebate and export behavior and, 2) the relationship

1. Introduction Air pollution has induced significant welfare losses. According to the estimates by the World Health Organization (WHO), in 2019, 99% of the world''s population was located in places where the air pollution exceeded the WHO guideline limits. 1 Moreover, ambient air pollution caused 4.2 million premature deaths

Often export rebate policies are adjusted according to the current economic circumstances to support and promote exports. For example, since March 2020 the VAT refund scope was increased to 1464

SHANGHAI, Apr 29 (SMM)—Export tax rebate of some steel products will be cancelled from May 1, 2021, according to the State Administration of Taxation of the Ministry of Finance. The specific execution time shall be defined by the export date indicated on the export goods declaration form.

DOI: 10.2139/ssrn.4195428 Corpus ID: 253091115 The Impact of Export VAT Rebate Reduction on Firms'' Pollution Emissions: Evidence from Chinese Enterprises @article{Lu2023TheIO, title={The Impact of Export VAT Rebate Reduction on Firms'' Pollution Emissions: Evidence from Chinese Enterprises}, author={Ang Lu and Jiangfu

This paper extends a model from 2003 to separate the direct and indirect impact of an export tax rebate on the intensive margin of firm-level export sales at the subnational level. The direct impact of the rebate is associated with a reduction of an exporting firm''s variable costs, while the indirect impact manifests itself through higher regional wages as a result

Theory suggests value-added tax with incomplete export rebate act as export tax. •. We study the impact of VAT rebates on Chinese exports using firm-level

China granted export tax rebates or exemptions worth 812.8 billion yuan ($116.2 billion) in the first half of the year to relieve the financial pressure on enterprises amid the COVID-19 pandemic. Starting from March 20, the country raised the export tax rebate rates for 1,464 items from 10 percent to 13 percent, or from 6 percent to 9 percent, according to the State

Empirical Analysis of Export Tax Rebate on Inwards Foreign Direct Investment in China. Export tax rebate (ETR) and inwards foreign direct investment (IFDI) are important driving forces for the steady development of China''s export-oriented economy. Based on data from 2004 to 2019, this.