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The employment and wage effects of export VAT rebates: evidence from China
Review of World Economics
AbstractThis paper studies the employment and wage effects of VAT rebates to exporters with comprehensive firm-product-level data of China. It is found that the adjustments in VAT rebates significantly and positively affect firm's employment but have no statistically significant effect on firm's wage. Moreover, this paper finds that the employment effect of VAT rebates is heterogeneous across firms. In particular, low-productivity firms are more sensitive to the adjustments of VAT rebates thandoi:10.1007/s10290-020-00400-3 fatcat:vei6vbnjbbea5b6b5rlox3t7oy