Do export VAT rebates affect firm innovation? Evidence from China

Meiling Kang, Wenfeng Hong, Jun Yi and Yucheng Li

Applied Economics Letters, 2025, vol. 32, issue 7, 966-972

Abstract: This study quantitatively assesses how the export value-added tax (VAT) rebate impacts firms’ innovation output. Combining firm-level patent data and VAT rebate policy from 2000 to 2013 for China, we find that the implementation and increase of the export VAT rebate promotes the quantity and quality of firms’ innovation. As for channels, the positive effect of VAT rebate works through easing financial constraints and learning-by-exporting.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/13504851.2023.2298415 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:apeclt:v:32:y:2025:i:7:p:966-972

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAEL20

DOI: 10.1080/13504851.2023.2298415

Access Statistics for this article

Applied Economics Letters is currently edited by Anita Phillips

More articles in Applied Economics Letters from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().