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China's value-added tax reform, firm behavior and performance
Nie, Huihua; Fang, Mingyue; Li, Tao - In: Frontiers of economics in China : selected publications … 5 (2010) 3, pp. 445-463
Persistent link: https://www.econbiz.de/10009301553
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China’s Value-Added Tax Reform, Firm Behavior, and Performance
Nie, Huihua - 2010
China reformed value-added tax (VAT) by removing investment from the tax base in northeastern provinces in 2004, which … investigates the impact of VAT reform on China firms' fixed asset investment, employment behavior, innovative activities, and …-level panel data of large and medium-sized manufacturing enterprises in China. We find that VAT reform significantly promotes …
Persistent link: https://www.econbiz.de/10013135816
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Capital market access and innovation efficiency : a natural experiment from China's pilot VAT reform in 2012
Liu, Duan; Zhou, Qianzhen; Chen, Shiqi; Wan, Hong; He, … - In: International review of economics & finance : IREF 71 (2021), pp. 549-566
Persistent link: https://www.econbiz.de/10012627970
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China's VAT reform, enterprises tax burden and innovation
Feng, Haibo; Liu, Sheng; Xu, Fei - 2022
Persistent link: https://www.econbiz.de/10013454387
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Tax incentives and corporate innovation : evidence from China's value-added tax reform
Jun, Wang; Liu, Congcong; Xie, Zhuan; Shen, Guangjun - In: Contemporary economic policy : a journal of Western … 42 (2024) 1, pp. 183-202
Persistent link: https://www.econbiz.de/10014475271
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The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system
Huang, Xuteng; Hu, Xuandie; Huang, Bihui - In: International review of economics & finance : IREF 94 (2024), pp. 1-13
Persistent link: https://www.econbiz.de/10014582754
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"Business tax to value-added tax" and enterprise innovation output : evidence from listed companies in China
Cao, Qingzi; Wang, Hua; Cao, Lifang - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 2, pp. 301-310
Persistent link: https://www.econbiz.de/10012802077
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Tax uncertainty and corporate innovation output : evidence from China
Chen, Wanyi; Liang, Siyuan; Zhang, Liguang - In: The European journal of finance 30 (2024) 10, pp. 1127-1163
Persistent link: https://www.econbiz.de/10014636440
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Value-added tax, product innovation and export quality : evidence from China
Wang, Yuxiang; Liu, Yanzhou - In: Applied economics letters 31 (2024) 7, pp. 640-645
Persistent link: https://www.econbiz.de/10014557819
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Does the value-added tax reduction policy promote a firm's green innovation? : evidence from China
Lu, Shiyu; Cheng, Bo - In: Applied economics 56 (2024) 44, pp. 5302-5317
Persistent link: https://www.econbiz.de/10015051067