【國際經(jīng)濟與貿(mào)易學院雙周論壇】

【主題】Incomplete VAT Rebates to Exporters: How Do They Affect China's Export Performance?

【主講人】Sandra Poncet,現(xiàn)任法國巴黎第一大學經(jīng)濟系教授，著名中國經(jīng)濟和貿(mào)易問題研究專家，主要研究領域為經(jīng)濟一體化、外商直接投資、對外貿(mào)易和中國經(jīng)濟等，已在Review of Economics and Statistics、Journal of Development Economics、European Economic Review等國際一流學術(shù)雜志上發(fā)表論文多篇。

【論文摘要】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 investigates how changes in the VAT rebates affect export performance in China. Our empirical analysis relies on export volume data at the HS6 product level over the 2003-12 period. To address potential endogeneity, we exploit an eligibility rule that disqualifies processing trade with supplied materials from the rebates. We find that the adjustments to the VAT rebates have significant repercussions on the exported volume: a one percentage point increase in the VAT rebate can lead to a 7% increase in export volumes. This magnitude allows to better understand the strong resistance of China's exports amid the global recession.

【時間】2014年10月22日星期三下午3:30-5:00

【地點】中央財經(jīng)大學中財大廈10層1032室（國際經(jīng)濟與貿(mào)易學院會議室）

Sandra Poncet個人網(wǎng)頁：http://ces.univ-paris1.fr/membre/Poncet/