NDLI: Supply chain analysis with export tax rebate policy

Content Provider	IEEE Xplore Digital Library
Author	Jing Liu Ke Fu Pingping Lu Weixin Shang
Copyright Year	2015
Description	Author affiliation: Lingnan Coll., Sun Yat-sen Univ., Guangzhou, China (Jing Liu; Ke Fu; Pingping Lu) \|\| Sch. of Bus., Lingnan Univ., Hong Kong, China (Weixin Shang)
Abstract	With transnational trade becoming an important part of economic development, the related tax issue raises more concerns about multinational corporations. In recent years, tax-effective supply chain management (TESCM) is becoming an increasingly important aspect when some multinational corporations design their corporate strategies. This paper modifies the newsvendor model for two different patterns (centralized and decentralized) to investigate supply chain decisions for Chinese enterprises under China's value-added tax policies and export-oriented tax policies. We find that the optimal order quantity and the profit allocation in the two patterns are both affected by the export tax rebate policy. One important observation is that the decentralized supply chain can perform better than the centralized one under certain conditions, which is different from conventional wisdom.
Starting Page	915
Ending Page	918
File Size	1769640
Page Count	4
File Format	PDF
e-ISBN	9781467380669
DOI	10.1109/IEEM.2015.7385781
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2015-12-06
Publisher Place	Singapore
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Exponential distribution Supply chains supply chain management Pricing Resource management Contracts Optimization export tax rebate
Content Type	Text
Resource Type	Article

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