“Business Tax to Value-added Tax” and Enterprise Innovation Output: Evidence from Listed Companies in China
Author:
Affiliation:
1. School of Economics and Management, Henan Agricultural University, Zhengzhou, Henan, China
2. School of Accounting, Zhongnan University of Economics and Law, Wuhan, Hubei, China
Publisher
Informa UK Limited
Subject
General Economics, Econometrics and Finance,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/1540496X.2021.1939671
Reference28 articles.
1. R&D, innovation activity, and the use of external numerical flexibility
2. Are firms that receive R&D subsidies more innovative?
3. Innovation and Firm-level Labour Productivity: A Comparison of Chinese and Indian Manufacturing Based on Enterprise Surveys
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