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Keywords: Tax rebates
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Journal Articles
International Journal of Productivity and Performance Management (2026) 75 (5): 1521–1540.
Published: 02 December 2025
... aims to elucidate the tax rebates and government subsidies for improving TFP. Design/methodology/approach Based on the affordance theory and institutional theory, this paper examines the relationship between digitalization and green TFP by using a sample consists of 511 firm-year observations...
