Value-added tax, product innovation and export quality: evidence from China

被引：2
|
作者：
Wang, Yuxiang [1 ,2 ]
Liu, Yanzhou [3 ,4 ]
机构：
[1] Peking Univ, Natl Sch Dev, Beijing, Peoples R China
[2] Peking Univ, Ctr Enterprise Res, Beijing, Peoples R China
[3] Zhejiang Univ, China Acad Rural Dev, Hangzhou, Zhejiang, Peoples R China
[4] Zhejiang Univ, Sch Publ Affairs, Hangzhou, Zhejiang, Peoples R China
来源：
APPLIED ECONOMICS LETTERS | 2024年 / 31卷 / 07期
关键词：
Value-added tax burden; product innovation; export quality; manufacturing; TRADE LIBERALIZATION; COMPETITION; PRICES;
D O I：
10.1080/13504851.2022.2141437
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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.
引用
收藏
页码：640 / 645
页数：6
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