Taxation and Enterprise Innovation: Evidence from China’s Value-Added Tax Reform

Taxation and Enterprise Innovation: Evidence from China’s Value-Added Tax Reform

This article used China as an example to study how tax reform affects the innovative behavior of companies. Our research showed that value-added tax (VAT) reform can affect corporate innovation behavior. On the basis of patent-application data of Chinese enterprises, we used the difference-in-differ...

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Bibliographic Details
Main Authors: Ke Ding, Helian Xu, Rongming Yang
Format: Article
Language:English
Published: MDPI AG 2021-05-01
Series:Sustainability
Subjects:
VAT
reform
enterprise innovation
China
difference-in-differences
Online Access:https://www.mdpi.com/2071-1050/13/10/5700

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