Do export VAT rebates affect firm innovation? : evidence from China
Year of publication: |
2025
|
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Authors: | Kang, Meiling ; Hong, Wenfeng ; Yi, Jun ; Li, Yucheng |
Published in: |
Applied economics letters. - New York, NY : Routledge, ISSN 1466-4291, ZDB-ID 1484783-8. - Vol. 32.2025, 7, p. 966-972
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Subject: | Export VAT rebates | financing constraints | innovation output | learning-by-exporting | China | Innovation | Export | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Rabatt | Rebate | Exportwirtschaft | Export sector |
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