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Sponsored AI Networking Cookbook: Practical recipes for AI-assisted network automation and development AI Networking Cookbook: Practical recipes for AI-assisted network automation and development

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Yan-Yan Zhang

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Open access Aug 2026

Liquidity-Based Tax Incentives and Corporate Green Innovation: Evidence from China’s VAT Credit Refund Policy

Tax incentives are central to environmental policy, yet the innovation effects of liquidity-based fiscal instruments remain underexplored. This study asks whether China’s value-added tax (VAT) credit refund promotes corporate green innovation, and how firm governance and the policy environment condition that effect. Ex...

Yan-Yan Zhang, Zi-Yi Xia, Bin-Sheng Qian et al. · 0 citations

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