Zhang, Yanzhe; Xu, Helian; Shao, Xiaokai - In: China finance and economic review : CFER 13 (2024) 2, pp. 90-111
Based on the export VAT rebate rate data from 2004 to 2015, this paper measures the uncertainty of Chinese export VAT rebate policy by using unexpected fluctuation of export VAT rebate rate, and finds that the index varies across products, years and industries. Then, the paper studies the...
