2023
DOI: 10.1016/j.pacfin.2023.102130
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How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness

Xinyi Wang,
Ling Zhu
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Cited by 10 publications
(1 citation statement)
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“…The values for the government's proactive response to the CBAM political gains (Vg) and high-carbon implicit losses (F) are abstract and determined through consultation with government experts and literature research [33,60]. The government's tax refund subsidies for enterprises, E i (i = 1, 2), are set based on the research data from Wang [61] and Chang et al [62]. Combining the actual situation and relevant literature research, four sets of parameter values for different stages are summarized, with specific parameters shown in Table 4.…”
Section: Parameter Sources and Settingsmentioning
confidence: 99%
“…The values for the government's proactive response to the CBAM political gains (Vg) and high-carbon implicit losses (F) are abstract and determined through consultation with government experts and literature research [33,60]. The government's tax refund subsidies for enterprises, E i (i = 1, 2), are set based on the research data from Wang [61] and Chang et al [62]. Combining the actual situation and relevant literature research, four sets of parameter values for different stages are summarized, with specific parameters shown in Table 4.…”
Section: Parameter Sources and Settingsmentioning
confidence: 99%