Are export tax rebates patronage for Chinese firms? An analysis of productivity

Zhang, Teng; Shu, Xu; Zhang, S.

doi:10.1016/j.chieco.2022.101844

Cited by 9 publications

(5 citation statements)

References 34 publications

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“…In fact, China's ETR is directly related to the exports of enterprises; that is, a certain proportion of the rebates is based on specific export products, and there should be obvious multicollinearity and internal relationships between the two (An et al, 2017;Lee et al, 2021;Tan et al, 2015;D. Y. Zhang, 2019;T. Zhang et al, 2022), and the econometric result support this.…”

Section: From the National Perspectivementioning

confidence: 98%

Empirical Analysis of Export Tax Rebate on Inwards Foreign Direct Investment in China

Li,

et al. 2023

Sage Open

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Export tax rebate (ETR) and inwards foreign direct investment (IFDI) are important driving forces for the steady development of China’s export-oriented economy. Based on data from 2004 to 2019, this study puts forward relevant assumptions on constructing a model for empirically analyzing the impact of the ETR on China’s IFDI from the perspective of the national and the sub-national. The result demonstrates that there exists a complementary relationship between the ETR and IFDI; the weak lag effect of ETR on IFDI in the eastern, middle, and western regions of China; an explicit impact on the performance in the western region, which lags behind only one period; and no significant lag effect of ETR on IFDI in developed, moderately developed, and underdeveloped regions. On the basis of this evaluation, the conclusion could be achieved that that ETR has a significant effect on IFDI, though there may be differences in the direction and value of the impact. The highlight of this research is to detect the impact of ETR on IFDI by taking China as a case, and achieved that there exist sub-national differences, including the geographical and development-level differences.

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Section: From the National Perspectivementioning

confidence: 98%

Empirical Analysis of Export Tax Rebate on Inwards Foreign Direct Investment in China

Li,

et al. 2023

Sage Open

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“…Zhang (2019) assessed the impact of export tax rebates on firms' total factor productivity using a panel of large manufacturing firms in China from 2007-2015 and found that export tax rebates expanded firms' exports and acted as an alternative financial channel to increase firms' total factor productivity. Zhang et al (2022) examined the relationship between export tax rebates and productivity using firm-level data for China from 2000 to 2007. They found that a onepercentage-point reduction in the export tax rebate rate could increase a firm's total factor productivity (TFP) by about .1 percentage points.…”

Section: The Impact Of Export Tax Rebates On Tradementioning

confidence: 99%

The impact of export tax rebate reform on industrial exporters’ soot emissions: Evidence from China

Tian

Hu²,

Zhang³

et al. 2023

Front. Environ. Sci.

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In this paper, we systematically explore the environmental effects of the export tax rebate rate reduction policy using the China Industrial Enterprise Database, the China Industrial Enterprise Pollution Database, and the China Customs Import and Export Database from 2005 to 2013. Our difference-in-difference (DID) estimates show that the reduction in the export tax rebate rate significantly reduces the intensity of corporate soot emissions, and this finding holds after a series of robustness tests. For every 1-unit reduction in export tax rebate rate, industrial exporters’ soot emission intensity decreases by 2.63%. The mechanism analysis shows that the decrease in soot generation, the decrease in coal use intensity, the increase in total amount and efficiency of soot treatment are important channels. Heterogeneity analysis shows that the reduction of export tax rebate rate has a more significant impact on the intensity of soot emissions of high pollution, high energy consumption and resource-based enterprises. This study may provide a reference for other developing countries that also rely on export tax rebates to adjust their policies to combine economic growth with pollution control.

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“…Some scholars argue that market segmentation leads to export trade costs being lower than domestic trade costs. Therefore, low productivity firms choose to export (Zhang et al, 2010) [17], implying that domestic sales and exports are independent of one another.…”

Section: Direct Effect Of the Firm Dual Circulation Coupling Synergy ...mentioning

confidence: 99%

Does the dual circulation coupling synergy facilitate firm survival?——Evidence from China

Ran,

Li,

Wang

et al. 2023

PLoS ONE

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The “dual circulation” development pattern is a major economic strategy proposed by China. Using samples gathered from firms located in the Haidian Science and Technology Park in Zhongguancun between 2013 and 2019, this paper constructs an index system for measuring the degree of synergy of the dual circulation coupling of the firms, and then uses the Cloglog survival model to empirically verify its effect on the survival of firms. It is found that the dual circulation coupling synergy of firms significantly contributes to firm survival, a finding that still holds after robustness tests. Mechanism tests show that firm dual circulation coupling synergies contribute to firm survival by promoting firm innovation, market demand, and resource allocation efficiency. Further analysis reveals that the coupled synergy of the dual circulation of firms contributes more significantly to the survival of growing and mature firms, MSMEs, private firms and non-start-up firms. This paper is the first to measure dual circulation. It provides micro-theoretical mechanisms and relevant empirical evidence for the dual circulation coupling synergy for firm survival.

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Are export tax rebates patronage for Chinese firms? An analysis of productivity

Cited by 9 publications

References 34 publications

Empirical Analysis of Export Tax Rebate on Inwards Foreign Direct Investment in China

Empirical Analysis of Export Tax Rebate on Inwards Foreign Direct Investment in China

The impact of export tax rebate reform on industrial exporters’ soot emissions: Evidence from China

Does the dual circulation coupling synergy facilitate firm survival?——Evidence from China

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