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- Title
Export tax refund and the misreporting by Chinese exporters.
- Authors
Shi, Xinzheng; Xu, Zhufeng
- Abstract
We document how Chinese exporters misreport their exports to China's customs in order to benefit from export tax refunds. We estimate the response of the logarithmic difference between the exports reported in China's customs data and the imports reported in destination countries' customs data to export tax refund rates. We find that with an increase of 1 percentage point in export tax refund rates, the logarithmic difference increases by 0.051. Additionally, with an increase of 1 percentage point in the export tax refund rates of similar products, this gap decreases by 0.024. Further study reveals that quantity manipulation accounts for the majority of the export reporting distortion.
- Subjects
CHINA; TAX refunds; EXPORT duties; TAX rates; EXPORTERS; IMPORTS; EXPORTS
- Publication
Canadian Journal of Economics, 2023, Vol 56, Issue 4, p1469
- ISSN
0008-4085
- Publication type
Article
- DOI
10.1111/caje.12679