Abstract
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.
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