Wu YL, Lu CJ, Chen CK. Value-added Tax Neutrality, Corporate Investment and Valuation: Evidence from the Reform of Uncredited VAT Refund. mw [Internet]. 2022 Oct. 3 [cited 2026 Jun. 14];2022(4):180-94. Available from: https://academiainsight.com/index.php/mw/article/view/1094