The effect of export tax rebates on export performance: Theory and evidence from China

doi:10.1016/j.chieco.2005.06.001

淡江大學機構典藏 > 商管學院 > 產業經濟學系暨研究所 > 期刊論文 > Item 987654321/50330

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題名:	The effect of export tax rebates on export performance: Theory and evidence from China
作者:	Chen, Chien-hsun;麥朝成;Mai, Chao-cheng;Yu, Hui-chuan
貢獻者:	淡江大學產業經濟學系
關鍵詞:	Export tax rebate;Cournot quantity competition model;China's export
日期:	2006
上傳時間:	2010-08-09 15:36:45 (UTC+8)
出版者:	Elsevier
摘要:	This paper develops a Cournot quantity competition model to examine the effect of export tax rebate policy on export performance. The main conclusions drawn are as follows: (i) when a government raises the export rebate rate, the output of final goods for export by the domestic firm increases, while the output of the foreign competitor decreases; (ii) when a government raises the export rebate rate, the profit of the domestic firm increases, while that of the foreign competitor decreases; and (iii) the optimum export rebate rate is positive and greater than 1, indicating that the domestic government not only refunds fully the custom duties paid by the domestic firm on imported intermediate goods, but also offers export subsidies for its export of final goods. To corroborate the conclusions drawn based on the theoretical model, empirical analysis was carried out using the statistical data of China from 1985 to 2002. The test results of Spearman rank correlation coefficient show that China's export tax rebate policy has significant positive correlation with its exports, final domestic consumption, and foreign exchange reserve.
關聯:	China Economic Review 17(2), pp.226-235
DOI:	10.1016/j.chieco.2005.06.001
顯示於類別:	[產業經濟學系暨研究所] 期刊論文

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