VAT credit refund and corporate resource allocation--A perspective based on cost stickiness

This study bridges tax incentives with corporate asymmetric resource allocation behavior offering a novel perspective for evaluating VAT credit refund policy effectiveness. It also provides insights for reassessing corporate cost stickiness post-policy implementation. This research uses the VAT cred...

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Autors principals:	Fangchao Kou, Haoqing Zhu, Xia Yang
Format:	Artigo
Idioma:	Inglês
Publicat:	Elsevier 2026-04-01
Col·lecció:	International Review of Economics & Finance
Matèries:	VAT credit refund Cost stickiness Resource allocation
Accés en línia:	http://www.sciencedirect.com/science/article/pii/S1059056026002224
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