LIU, M. H.; GUO, Y. C. Incremental vs. Stock: Evaluating the Impact of VAT Credit Refunds on Corporate Productivity with Evidence from Difference-in-Differences and Machine Learning Heterogeneity Analysis. Advanced Electromagnetics, [S. l.], v. 15, n. 3, p. 4230–4248, 2026. DOI: 10.7716/aem.v15i3.3486. Disponível em: https://www.aemjournal.org/index.php/AEM/article/view/3486. Acesso em: 20 aug. 2026.