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Applied Economics Volume 54, 2022 - Issue 9
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Research Article

Does value-added tax reform in services accelerate enterprise upgrading? Micro evidence from China

Fei Penga School of Economics, Hefei University of Technology, Hefei, ChinaView further author information
,
Ling Wangb School of Management, Hefei University of Technology, Hefei, ChinaView further author information
,
Xing Shia School of Economics, Hefei University of Technology, Hefei, ChinaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-0622-1395View further author information
ORCID Icon &
Huaqing Wua School of Economics, Hefei University of Technology, Hefei, ChinaView further author information
Pages 1093-1109 | Published online: 06 Sep 2021

Citations (4)

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Read on this site (3)

Yu Liu, Limei Cao & Kuan Wan. (2023) The impact of China’s VAT reform policy on financial performance of listed companies in China’s cultural industry. Economic Research-Ekonomska Istraživanja 36:3.
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Zhijiu Yang & Daqian Shi. (2023) Towards carbon neutrality: the impact of innovative city pilot policy on corporate carbon intensity in China. Climate Policy 23:8, pages 975-988.
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Huaqing Wu, Ling Wang, Tao Ding & Fei Peng. (2023) Does urban low-carbon governance affect firms’ business decisions for employing capital and labor?. Journal of Environmental Planning and Management 0:0, pages 1-24.
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Articles from other publishers (1)

Jun Wang, Congcong Liu, Zhuan Xie & Guangjun Shen. (2023) Tax incentives and corporate innovation: Evidence from China's value‐added tax reform. Contemporary Economic Policy 42:1, pages 183-202.
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