VAT Rebates and Export Performance in China: Firm-level Evidence
By Piyush Chandra, Cheryl X. Long. 2013
131 citations recorded by the source corpus.
Subfields: Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/067c0de8892b1928a93a9490f8610827b52a4fbf
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In Economics and Econometrics
Citations in the corpus
- Firm investment and exporting: Evidence from China's value-added tax reform (2015, background): “…without di¤erentiating across industries (such as the sharing rule between the local and central goverments in providing the export tax rebates; see Chandra and Long, 2013, for more details), the comparison between the 2004-VAT-reform eligible industries with ineligible industries before and…”