Author(s)

Yiwen Zhang and Bin Guo

Corresponding Author

Yiwen Zhang

Abstract

Taking the adjustment policy of export tax rebate rates on September 5, 2018 as an example, this article studies the influence on the adjustment of export tax rebate rates on the quantity of products exported. The empirical results using Difference-in-Difference prove that the increase in the export tax rebate rates has significantly promoted the increase in year-on-year index of export volume, and the policy effect is obvious. In the robustness test, the results of basic regression are verified by adjusting the time window range and counterfactual analysis.

Keywords

Export tax rebate; Year-on-year index of export volume; Difference-in-Difference