The impacts of export VAT rebates on market switch and productivity : firm-level evidence from China
Year of publication: |
2023
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Authors: | Gao, Yu ; He, Yin ; Yin, Xiaopeng |
Published in: |
The world economy : the leading journal on international economic relations. - Oxford : Wiley-Blackwell, ISSN 1467-9701, ZDB-ID 1473825-9. - Vol. 46.2023, 10, p. 3116-3135
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Subject: | Chinese export market | export tax rebate | heterogeneous firms | market switching | pro-competitive effect | China | Export | Produktivität | Productivity | Exportsteuer | Export tax | Exportwirtschaft | Export sector | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Internationales Marketing | International marketing | Rabatt | Rebate |
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