Rains after the drought: the impact of VAT credit refund on corporate R&D expenditures in China-Reference-Cited by-同舟云学术

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Rains after the drought: the impact of VAT credit refund on corporate R&D expenditures in China

Published:2024-08-07 Issue: Volume: Page:1-16
ISSN:0003-6846
Container-title:Applied Economics
language:en
Short-container-title:Applied Economics

Author:

Yang Xiaoliang¹²^ORCID,Dong Xue³,Zeng Yaqin¹

Affiliation:

1. Zhongnan University of Economics and Law, Wuhan, China

2. Center for International Cooperation and Disciplinary Innovation of Income Distribution and Public Finance (111 Center), ZUEL Public Finance and Development Research Center of Hubei, Wuhan, China

3. Zhejiang University of Finance and Economics, Hangzhou, China

Funder

Fundamental Research Funds for the Central Universities

Major Program of National Fund of Philosophy and Social Science of China

111 Center

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/00036846.2024.2386857

Reference50 articles.

1. Liquidity and Firms’ Response to Fiscal Stimulus

2. DOES A VALUE‐ADDED TAX INCREASE ECONOMIC EFFICIENCY?

3. Tax Credits and Small Firm R&D Spending

4. The Effect of Stock Liquidity on the Firm’s Investment and Production

5. Arrow, K. J. 1962. “Economic Welfare and the Allocation of Resources for Invention.” In The Rate and Direction of Inventive Activity: Economic and Social Factors, edited by R. R. Nelson, 609–625. Princeton: Princeton University Press.

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