The impact of China’s value-added tax credit refunds on enterprise labor demand: Ex-ante analysis and ex-post test

• Yang Yang,

  Roles Conceptualization, Funding acquisition, Writing – review & editing

  Affiliation School of Economics, Guizhou University of Finance and Economics, Guiyang, Guizhou, China

  ⨯
• Xin Yu,

  Roles Conceptualization, Data curation, Formal analysis, Methodology, Software, Writing – original draft

  Affiliation School of Economics, Guizhou University of Finance and Economics, Guiyang, Guizhou, China

  ⨯
• Jian Du

  Roles Conceptualization, Funding acquisition, Writing – review & editing

  * E-mail: 82368138@qq.com

  Affiliation School of Accounting, Guizhou University of Finance and Economics, Guiyang, Guizhou, China

  https://orcid.org/0009-0004-3720-9454

  ⨯