Evenett, Simon J.; Fritz, Johannes; Jing, Yang Chun - In: Oxford Review of Economic Policy 28 (2012) 2, pp. 284-300
During the crisis era, while considerable attention was given to Chinese management of its currency’s exchange rate with the US dollar, the frequent alteration of rebates on value-added taxes (VAT) paid by exporters on the inputs they have imported has been overlooked. In this paper the...