Capital market access and innovation efficiency : a natural experiment from China's pilot VAT reform in 2012
Duan Liu, Qianzhen Zhou, Shiqi Chen, Hong Wan, Hongbo He
| Year of publication: |
2021
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|---|---|
| Authors: | Liu, Duan ; Zhou, Qianzhen ; Chen, Shiqi ; Wan, Hong ; He, Hongbo |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 71.2021, p. 549-566
|
| Subject: | Business tax | R&D investment | Seasoned equity offering | Technological innovation efficiency | Technological innovation output | VAT | China | Innovation | Umsatzsteuer | Sales tax | Technischer Fortschritt | Technological change | Steuerreform | Tax reform | Kapitalerhöhung | Effizienz | Efficiency |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2020.09.026 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012627970