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Keywords: R&D investment
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Journal Articles
Incentive of tax policy and labour upgrade: evidence from the value-added tax refund reform in China
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–27.
Published: 21 October 2025
... to illustrate how the VAT refund reform, without imposing the burden of additional fixed assets, influences firms’ labour structure by alleviating financing constraints and increasing R&D investment. We conjecture that the reform improves firms’ cash flows and increases R&D investment...
