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Value-added tax, product innovation and export quality: evidence from China.
- Source :
- Applied Economics Letters; Apr2024, Vol. 31 Issue 7, p640-645, 6p
- Publication Year :
- 2024
-
Abstract
- 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. [ABSTRACT FROM AUTHOR]
- Subjects :
- VALUE-added tax
TAX incidence
PATENT applications
DESIGN protection
EXPORT duties
Subjects
Details
- Language :
- English
- ISSN :
- 13504851
- Volume :
- 31
- Issue :
- 7
- Database :
- Complementary Index
- Journal :
- Applied Economics Letters
- Publication Type :
- Academic Journal
- Accession number :
- 175795807
- Full Text :
- https://doi.org/10.1080/13504851.2022.2141437