https://orcid.org/0000-0001-5836-4278
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ABSTRACT
In this study, we examine the relationship between value-added tax burden and export quality. Our results show that the increase of VAT burden leads to lower export quality. We also find that the decline in export quality may be caused by the decrease of product innovation. Moreover, the empirical evidence on patent application shows that VAT burden mainly reduces invention and utility model patents, instead of design patents.
Disclosure statement
No potential conflict of interest was reported by the author(s).
Notes
1 Our dependent variable is at firm-year level and we have controlled many fixed effects, so we only add firm-year level controls to address potential confounders at firm-year level.
2 As the number of each type of patents includes 0 and the magnitude is minor, we plus 0.001 to the number of each type of patents and then take logarithm.