时    间：2014年10月24日 （星期五）12:00-13:30
地    点：后主楼1722室
主讲人：Sandra Poncet (Paris School of Economics &University of Paris 1)

内容简介：
Compared to most countries, China's value-added tax (VAT) system is not neutraland makes it less advantageous to export a product than to sell it domestically, asexporters may not receive a complete refund on the domestic VAT they have paid on their inputs. However the large and frequent changes to the VAT refunds which are offered to exporters have been viewed with growing suspicion and accused of providing China with an unfair advantage in global trade. We use city-specific export-quantity data at the HS6-product level over the 2003-12 period to assess how changes in these VAT rebates have affected Chinese export performance. Our identification strategy relies on triple difference estimates that exploit an eligibility rule which disqualifies processing trade with supplied materials from these rebates. We find that changes in VAT rebates have significant export repercussions: eligible export quantity for a given city-HS6 pair rises by 6.5% following a one percentage-point increase in the VAT re-bate. This magnitude yields a better understanding of the strong resistance of Chinese exports during the global recession, in which export rebates increased substantially.

主讲人简介：
Sandra Poncet is Professor of Economics at University Paris I, a researcher at Paris School of Economics and scientific advisor at CEPII. Professor Poncet previously taught at University Paris 11, I and University of Michigan. She received her Ph.D. from Clermont-Ferrand University and was ranked in the third place of Concours National d’Agregation de l’EnseignementSuperieur.

Her research interest is international economics, development economics, spatial economics, applied econometrics, Chinese economy.Her work has been published in academic journals including World Bank Economic Review, World Development, Journal of Regional Science, Journal of Economic Integration, European Economic Review, Journal of Development Economics, Regional Science and Urban Economics, Review of Economics and Statistics, China Economic Review, The World Economy, Economic System, Journal of Comparative Economics, Review of International Economics. Her research has been awarded with external financing from competitive research grants on several occasions.