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Emerging Markets Finance and Trade Volume 58, 2022 - Issue 2
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Research Article

“Business Tax to Value-added Tax” and Enterprise Innovation Output: Evidence from Listed Companies in China

Qingzi Caoa School of Economics and Management, Henan Agricultural University, Zhengzhou, Henan, China
,
Hua Wangb School of Accounting, Zhongnan University of Economics and Law, Wuhan, Hubei, ChinaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0001-8396-809X
ORCID Icon &
Lifang Caoa School of Economics and Management, Henan Agricultural University, Zhengzhou, Henan, China
Pages 301-310 | Published online: 06 Nov 2021

Citations (3)

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Read on this site (1)

Yang Cao, Jiaming Xie & Wei Zhang. (2023) Have tax reduction and fee reduction promoted the development of the financial industry?—Empirical evidence based on listed companies in the financial industry. Economic Research-Ekonomska Istraživanja 36:3.
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Articles from other publishers (2)

Mahfoudh Hussein Mgammal, Ebrahim Mohammed Al-Matari & Talal Fawzi Alruwaili. (2023) Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach. Humanities and Social Sciences Communications 10:1.
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Jie Qin, Kaili Yang & Xuhui Ding. (2023) Can the Reform of the Transfer Tax System Affect Corporate Green Innovation—Evidence from China’s “BT to VAT” Reform. Sustainability 15:4, pages 2986.
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