VAT Rebate Policy and Export Performance: A Case Study of China’s Mechanical Goods Industry

Autor:	Sajid Anwar, Litan Wang
Rok vydání:	2019
Předmět:	050208 finance 0502 economics and business 05 social sciences Propensity score matching Business International economics 050207 economics Export performance China General Economics Econometrics and Finance Finance
Zdroj:	Emerging Markets Finance and Trade. 58:180-194
ISSN:	1558-0938 1540-496X
DOI:	10.1080/1540496x.2019.1668771
Popis:	Value-added tax (VAT) rebate policy plays an important role in China’s export growth strategy. In this paper, we extended the existing model by introducing the micro-mechanism of VAT rebates into t...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4e4b09a60302f78cd4376044351ba0f7 https://doi.org/10.1080/1540496x.2019.1668771 Zobrazit plný text záznamu