China's export tax rebate and the duration of firm export spells

Sajid Anwar; Beibei Hu; Yuying Jin; Kai Wang

doi:10.1111/rode.12546

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China's export tax rebate and the duration of firm export spells

Journal article

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China's export tax rebate and the duration of firm export spells

Sajid Anwar, Beibei Hu, Yuying Jin and Kai Wang

Review of Development Economics, Vol.23(1), pp.376-394

2019

DOI: https://doi.org/10.1111/rode.12546

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Abstract

Using a survival analysis technique, this paper investigates the impact of the export tax rebate (ETR) on duration of the firm, country/destination, and product (F-C-P)-level export spells in China. Empirical analysis of a large dataset that covers the 2001 to 2013 period shows that the effect of ETR on duration of export spells of Chinese firms is large and statistically significant. A 1 percentage point increase in ETR rate increases the duration rate of F-C-P relationships by 23.2%. Furthermore, compared with the high-tech firms, low-tech and middle-tech firms experience a larger increase in the duration of export spells in response to increase in China's ETR. Firm ownership-based analysis shows that an increase in ETR leads to a larger increase in export spells of privately owned firms than the export spells of state-and foreign-owned firms. These findings have important policy implications for the design and implementation of China's ETR policy.

Details

Title: China's export tax rebate and the duration of firm export spells
Authors: Sajid Anwar (Author) - University of the Sunshine Coast - Faculty of Arts, Business and Law
Beibei Hu (Author) - Shanghai University of Finance and Economics, China
Yuying Jin (Author) - Shanghai University of Finance and Economics, China
Kai Wang (Corresponding Author) - Nankai University, China
Publication details: Review of Development Economics, Vol.23(1), pp.376-394
Publisher: Wiley-Blackwell Publishing Ltd.
Date published: 2019
DOI: 10.1111/rode.12546
ISSN: 1363-6669; 1467-9361
Organisation Unit: School of Business and Creative Industries; Indigenous and Transcultural Research Centre; University of the Sunshine Coast, Queensland; USC Business School - Legacy
Language: English
Record Identifier: 99450997502621
Output Type: Journal article

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