《Export Duty Rebates and Export Performance: Theory and China’s Experience》Chi-Chur Chao and W. L. Chou
《The effect of export tax rebates on export performance:Theory and evidence from China》Chien-Hsun CHEN, Chao-Cheng MAI,
Hui-Chuan YU
《China's import duty drawback and VAT rebate policies:A general equilibrium analysis》Chi-Chur CHAO, Eden S.H. YU, Wusheng YU