@TechReport{CEPII:2014-05,
author={Julien Gourdon and Stéphanie Monjon and Sandra Poncet},
title={Incomplete VAT Rebates to Exporters : How Do They Affect China's Export Performance?},
year=2014,
month=February,
institution={CEPII},
type={Working Papers},
url={https://www.cepii.fr/CEPII/fr/publications/wp/abstract.asp?NoDoc=6584},
number={2014-05},
}