THE EFFECTS OF TAX REBATE POLICY CHANGES ON THE TECHNOLOGY STRUCTURE OF RAW MATERIAL PRODUCTS

摘要：

　　Based on the tax rebate policy which was changed in March of 2009, this paper analyzes and calculates the technology level of raw material products at SITC 3 bit code.These numbers are then combined with the export share data before and after the implementation of this policy.The effects of the tax rebate change is then analyzed in terms of technology structure using the Difference in Difference method.Results have shown that the export tax rebate rate adjustment can help to promote the export growth of high-tech products.However, there has only been limited in growth in exports of low-tech products.Therefore it will be necessary to maintain the efficiency of the export tax rebate rate adjustment.

关键词： Tax Rebate Rate Technology Structure Difference in Difference Method

作者: Yun Long Shenling Bai

作者单位: School of Economics and Management, Beihang University, Beijing 100191, China

会议类型: 国际会议

会议名称: The 11th International Conference on Industrial Management(第十一届工业管理国际会议)

会议地点: 日本

会议语种:英文

页码: 742-745

在线出版日期: 2012-08-29（万方平台首次上网日期，不代表论文的发表时间）