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Adjustments in VAT rates and business innovation : empirical insights from China

Xiufen Liu, Weizhen Yu, Zixuan Chen
Year of publication:
2024
Authors: Liu, Xiufen ; Yu, Weizhen ; Chen, Zixuan
Subject: Corporate innovation | R&D | Tax burden | VAT rates | China | Umsatzsteuer | Sales tax | Innovation | Steuerbelastung | Unternehmensbesteuerung | Corporate taxation
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