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本文将出口退税引入产品异质性理论分析出口退税对异质性产品出口的影响,并采用2002-2006年企业、产品和目的国三个维度的出口数据,从中国出口增长的集约边际和扩展边际两个角度检验该影响机制。实证检验发现,面对出口产品退税率的提高,企业通过降低出口价格达到出口数量的增长;同时,出口退税率的提高增加了企业出口某产品的目的国数量。进一步研究发现,出口退税对企业核心产品的价格和出口国数目有显著影响,而对边缘产品影响不显著。核心产品的需求相对缺乏弹性,因此出口退税对核心产品的数量影响较小。基于不同生产率、样本和退税率度量方法,以上结论均较为稳健。
In this paper, the export tax rebate is introduced into the product heterogeneity theory to analyze the impact of export tax rebates on the export of heterogeneous products. Based on the export data of the three dimensions of enterprises, products and destination countries from 2002 to 2006, from the intensive and extended export growth of China, The marginal two perspectives test the mechanism of influence. The empirical test shows that in the face of the increase of the tax rebate rate of export products, the enterprises achieve the growth of export volume by reducing the export price. Meanwhile, the increase of the export tax rebate rate increases the number of destination countries that export a certain product. Further study found that the export tax rebate has a significant impact on the prices of core products and the number of exporting countries, while the impact on the marginal products is not significant. The demand for core products is relatively inflexible, so export tax rebates have less impact on the number of core products. Based on different productivity, sample and tax rebate rate measurement methods, the above conclusions are more robust.