Supplementary Information Files for The employment and wage effects of export VAT rebates: evidence from China

Supplementary Information Files for The employment and wage effects of export VAT rebates: evidence from ChinaThis paper studies the employment and wage effects of VAT rebates to exporters with comprehensive firm-product-level data of China. It is found that the adjustments in VAT rebates significantly and positively affect firm’s employment but have no statistically significant effect on firm’s wage. Moreover, this paper finds that the employment effect of VAT rebates is heterogeneous across firms. In particular, low-productivity firms are more sensitive to the adjustments of VAT rebates than high-productivity firms, suggesting that an increase of VAT rebates may cause mis-reallocation of resources.

本篇论文以中国企业的全面企业-产品层级数据为基础，探讨了出口增值税退税对就业和工资的影响。研究发现，增值税退税的调整对企业的就业产生了显著且正面的影响，但对企业的工资并无统计学上的显著影响。此外，论文还发现，增值税退税的就业效应在不同企业之间存在异质性。特别是，低生产率企业对增值税退税调整的敏感性高于高生产率企业，这表明增值税退税的增加可能导致资源配置的误置。