China reformed value-added tax (VAT) by removing investment from the tax base in northeastern provinces in 2004, which is a “natural experiment” of its tax system. Using difference-in-differences method, this paper for the first time investigates the impact of VAT reform on China firms'...

In the context of the application of artificial intelligence in an intellectual property trading platform, the number of demanders and suppliers that exchange scarce resources is growing continuously. Improvement of computational power promotes matching efficiency significantly. It is necessary...