(english) After debt cancellations, in particular MDRI (Multilateral Debt Relief Initiative) debt ratios in Low Income Country dropped to historic lows. They are now getting into debt again, because of Bretton Woods Institutions (BWI) new loans, of emerging countries’ (namely China) loans, and...

In this paper we address the issue of the indeterminacy of climate change negotiations and examine the role played by the BASIC countries (Brazil, South Africa, India and China) in this indeterminacy. Mobilising the analytical tools of international political economy (IPE), we show that changes...

This work investigates the motivations behind the Chinese fiscal policy on exports. It relies on very detailed product level (HS 6 digit) data over the period 2002-12 covering both export tax and export VAT rebate. It aims to uncover the respective importance of the various policy motivations...

Compared to most countries, China’s value-added tax (VAT) system is not neutral and makes it less advantageous to export a product than to sell it domestically, as export - ers may not receive a complete refund on the domestic VAT they have paid on their inputs. However, the large and frequent...

During the last decade, the Chinese government has frequently changed the value added tax (VAT) refund levels offered to exporters. Indeed, China's VAT system is not neutral, in particular because the exporters may not receive complete refund of the domestic VAT paid on their inputs. This paper...