The impact of tax reduction on enterprises’ financialization-A quasi-natural experiment based on the reduction of VAT rate

• Shu Duan,

  Roles Conceptualization, Funding acquisition, Resources

  Affiliation School of Business, Suzhou University of Science and Technology, Jiangsu, China

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• Yuzhong Lu ,

  Roles Writing – original draft, Writing – review & editing

  * E-mail: 3094@usts.edu.cn

  Affiliation School of Business, Suzhou University of Science and Technology, Jiangsu, China

  https://orcid.org/0000-0002-2716-8917

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• Yujia Cheng,

  Roles Data curation, Software

  Affiliation School of Business, Suzhou University of Science and Technology, Jiangsu, China

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• Qian Liu

  Roles Writing – original draft

  Affiliation School of Public Economics and Administration, Shanghai University of Finance and Economics, Shanghai, China

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