Export Tax Rebates, Product Ranking, and Exports of Multi-Product Firms

Description

This study relies predominantly on the following three datasets covering the 2002–2013 period: customs transaction-level data, firm-level information, and product-level data on export tax rebate rates. Customs transaction-level data collected by the General Administration of Customs of China are monthly data at the Harmonized System (HS) 8-digit level, which are aggregated into annual data and unified to the HS 6-digit level. Firm-level information is provided in detail by the ASIF. Following Brandt et al. (2012), we match customs and ASIF data using information such as the year, firm name, postal code, and telephone number. Product-level data on export tax rebate rates are available from the China Export Tax Rebate Advisory Network. In this study, we match product-level export tax rebate rates with customs trade data based on HS codes and city names.

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