"Business tax to value-added tax" and enterprise innovation output : evidence from listed companies in China
Qingzi Cao, Hua Wang, and Lifang Cao
Year of publication: |
2022
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Authors: | Cao, Qingzi ; Wang, Hua ; Cao, Lifang |
Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 58.2022, 2, p. 301-310
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Subject: | "BT to VAT" | china | innovation output | R&D investment | substantial innovation | Umsatzsteuer | Sales tax | China | Innovation | Innovationsmanagement | Innovation management |
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