Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country
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DOI: 10.1016/j.jce.2019.02.005
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Citations
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- Tu, Yongmei & Liu, Tianbao, 2022. "Tax cuts and firms’ R&D capital efficiency," Finance Research Letters, Elsevier, vol. 49(C).
- Qi, Yu & Yu, Jinliang & Yang, Shubo & Xie, Xiaoyi, 2022. "Local government consumption and firm performance: Evidence from the "TPCs" in China," Journal of Asian Economics, Elsevier, vol. 80(C).
- Wasiluk Dorota & Białek-Jaworska Anna, 2020. "Determinants of corporate R&D expenditures: the role of taxes," Central European Economic Journal, Sciendo, vol. 7(54), pages 110-126, January.
- Zhang, Tianyu, 2022. "Independent directors and patenting strategies: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 81(C).
- Wan, Qunchao & Chen, Jin & Yao, Zhu & Yuan, Ling, 2022. "Preferential tax policy and R&D personnel flow for technological innovation efficiency of China's high-tech industry in an emerging economy," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
- Huang, Wen & Wu, Ying & Deng, Li, 2021. "Does banking competition stimulate regional innovation? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 70(C).
- Yu Lu & Rui Liu & Yuhe Cao & Yuhan Li, 2023. "Tax Burden and Corporate Investment Efficiency," Sustainability, MDPI, vol. 15(3), pages 1-16, January.
- Chen, Zhongfei & Xiao, Yu & Jiang, Kangqi, 2023. "The impact of tax reform on firms' digitalization in China," Technological Forecasting and Social Change, Elsevier, vol. 187(C).
- Yang, Shubo & Jahanger, Atif & Hossain, Mohammad Razib & Wang, Yanming & Balsalobre-Lorente, Daniel, 2023. "Enhancing export product quality through innovative cities: A firm-level quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 462-478.
- Kong, Dongmin & Tao, Yunqing & Wang, Yanan, 2020. "China's anti-corruption campaign and firm productivity: Evidence from a quasi-natural experiment," China Economic Review, Elsevier, vol. 63(C).
- Kong, Dongmin & Zhang, Bohui & Zhang, Jian, 2022. "Higher education and corporate innovation," Journal of Corporate Finance, Elsevier, vol. 72(C).
- Jun Wang & Congcong Liu & Zhuan Xie & Guangjun Shen, 2024. "Tax incentives and corporate innovation: Evidence from China's value‐added tax reform," Contemporary Economic Policy, Western Economic Association International, vol. 42(1), pages 183-202, January.
- Jiang, Xiandeng & Kong, Dongming & Xiao, Chengrui, 2020. "Policy certainty and heterogeneous firm innovation: Evidence from China," China Economic Review, Elsevier, vol. 63(C).
- Liu, Duan & Li, Zhiyuan & He, Hongbo & Hou, Wenxuan, 2021. "The determinants of R&D smoothing with asset sales: Evidence from R&D-intensive firms in China," International Review of Economics & Finance, Elsevier, vol. 75(C), pages 76-93.
- He, Wenjian & Chen, Xiaoyang & Liu, Zhiyong John, 2022. "Can anti-corruption help realize the “strong” Porter Hypothesis in China? Evidence from Chinese manufacturing enterprises," Journal of Asian Economics, Elsevier, vol. 80(C).
- Oliver Falck & Anna Kerkhof & Christian Pfaffl & Jean-Victor Alipour, 2021. "Taxes and Innovation: How Tax Incentives for R&D Create Incentives for Innovation in Private Companies," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(10), pages 26-30, October.
- Oliver Falck & Anna Kerkhof & Christian Pfaffl, 2021. "Taxation and Innovation," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 123.
- He, Lerong & Jiang, Xiaozhen & Fang, Liting, 2023. "Tax policy reform and corporate innovation in China," Finance Research Letters, Elsevier, vol. 55(PA).
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More about this item
Keywords
Corporate income taxes; Innovation; Difference-in-differences;All these keywords.
JEL classification:
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
Statistics
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