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Do export VAT rebates affect firm innovation? Evidence from China

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  • Meiling Kang
  • Wenfeng Hong
  • Jun Yi
  • Yucheng Li

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.

Suggested Citation

  • Meiling Kang & Wenfeng Hong & Jun Yi & Yucheng Li, 2025. "Do export VAT rebates affect firm innovation? Evidence from China," Applied Economics Letters, Taylor & Francis Journals, vol. 32(7), pages 966-972, April.
    • Handle: RePEc:taf:apeclt:v:32:y:2025:i:7:p:966-972
    DOI: 10.1080/13504851.2023.2298415
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