Abstract Based on the New-New trade Model of heterogeneous enterprise framework and the classic literatures in related fields, this paper intended to explore the effects of China’s Value-Added-Tax (VAT) reform on export from the sights of both extensive margin and intensive margin by using 2004-2013 foreign trade data in China. The study shows that with transition of VAT from production type to consumption type, VAT demonstrates remarkable influence on export on the two margins. These influences are mostly reflected through the intensive margin. The regression results based on regional samples show that the VAT reform effects mainly exist in trade with developing countries, and not significant in trade with developed countries.
HONG Xiao-Qi,CENG Yu. The Impact of Value-Added-Tax Reform on Export Binary Margin ——An Empirical Analysis Based on Gravity Model. Economic Survey, 2016, 33(6): 078.
2016, Vol. 33 
