Liu, M. H., and Y. C. Guo. “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 15, no. 3 (August 13, 2026): 4230–4248. Accessed August 20, 2026. https://www.aemjournal.org/index.php/AEM/article/view/3486.