Firm investment and exporting: Evidence from China's value-added tax reform - Liu, Qing; Lu, Yi (Journal of international economics, 2015)
Keywords: Causality; China; Difference-in-differences; Exporting behavior; Exports; Fixed investment; Foreign direct investment; Foreign investment; Investments; Organizational behavior; Organizational behaviour; Regional differences; Studies; Tax reform; Taxation; Value; Value-added tax reform; Value-added taxes; VAT; China; Fixed investment; Value-added tax reform; F10; G31; C23; Exporting behavior; Difference-in-differences