IDEAS home Printed from https://ideas.repec.org/r/nbr/nberwo/24749.html
   My bibliography  Save this item

Notching R&D Investment with Corporate Income Tax Cuts in China

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
  2. Jing Cao & Jie Mao, 2022. "Firm performance and economic development: Evidence from a unique dataset of China," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 30(3), pages 447-464, July.
  3. Haufler, Andreas & Schindler, Dirk, 2023. "Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies," European Economic Review, Elsevier, vol. 155(C).
  4. Gabriel Loumeau, 2020. "Regional Borders, Commuting and Transport Network Integration," KOF Working papers 20-489, KOF Swiss Economic Institute, ETH Zurich.
  5. Xiaoxue Li & Liu Tian & Jing Xu, 2020. "Missing social security contributions: the role of contribution rate and corporate income tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1453-1484, December.
  6. Andreas Teichgraeber & John Van Reenen, 2022. "A policy toolkit to increase research and innovation in the European Union," POID Working Papers 025, Centre for Economic Performance, LSE.
  7. Zhang, Haiping, 2022. "Upstream financial flows, intangible investment, and allocative efficiency," Journal of Macroeconomics, Elsevier, vol. 72(C).
  8. Lota D. Tamini & Aristide B. Valéa, 2021. "Investment in research and development and export performances of Canadian small and medium‐sized agri‐food firms," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 69(3), pages 311-336, September.
  9. Tian, Binbin & Lin, Chao & Zhang, Wenwen & Feng, Chen, 2022. "Tax Incentives, On-the-job Training, and Human Capital Accumulation: Evidence from China," China Economic Review, Elsevier, vol. 75(C).
  10. Wei Cui & Mengying Wei & Weisi Xie & Jing Xing, 2021. "Corporate Tax Cuts for Small Firms: What Do Firms Do?," CESifo Working Paper Series 9389, CESifo.
  11. Huang, Geng & Lin, Xi & He, Ling-Yun, 2023. "Good for the environment? Foreign investment opening in service sector and firm's energy efficiency," Energy Economics, Elsevier, vol. 127(PA).
  12. Mao, Jie & Wang, Chunhua & Yin, Haitao, 2023. "Corporate responses to air quality regulation: Evidence from a regional environmental policy in China," Regional Science and Urban Economics, Elsevier, vol. 98(C).
  13. Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022. "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, vol. 90(2), pages 645-684, March.
  14. Guo, Dongmei & Li, Qin & Liu, Peng & Shi, Xunpeng & Yu, Jian, 2023. "Power shortage and firm performance: Evidence from a Chinese city power shortage index," Energy Economics, Elsevier, vol. 119(C).
  15. Nicholas Bloom & John Van Reenen & Heidi Williams, 2019. "A Toolkit of Policies to Promote Innovation," Journal of Economic Perspectives, American Economic Association, vol. 33(3), pages 163-184, Summer.
  16. Ma, Xiao, 2020. "College Expansion, Trade and Innovation: Evidence from China," MPRA Paper 109469, University Library of Munich, Germany.
  17. Jing Xing & Katarzyna Anna Bilicka & Xipei Hou, 2022. "How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CESifo Working Paper Series 9511, CESifo.
  18. Hyung-Jong Na & Hyeon Kang & Hyang-Eun Lee, 2021. "Does Tax Incentives Affect Future Firm Value for Corporate Sustainability?," Sustainability, MDPI, vol. 13(22), pages 1-17, November.
  19. Boxu Yang & Xielin Liu & Yuchen Gao & Langmei Zhu, 2023. "A research on the effectiveness of innovation policy for regional innovation under Chinese long-range plan," Science and Public Policy, Oxford University Press, vol. 50(3), pages 491-508.
  20. Huseyin Emre Sayici & Mehmet Fatih Ulu, 2023. "Economic Effects of R&D Supports," Koç University-TUSIAD Economic Research Forum Working Papers 2308, Koc University-TUSIAD Economic Research Forum.
  21. He, Ling-Yun & Huang, Geng, 2021. "How can export improve firms’ energy efficiency? The role of innovation investment," Structural Change and Economic Dynamics, Elsevier, vol. 59(C), pages 90-97.
  22. Hou, Xiang & Hu, Qianlin & Liang, Xin & Xu, Jingxuan, 2023. "How do low-carbon city pilots affect carbon emissions? Staggered difference in difference evidence from Chinese firms," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 664-686.
  23. Bell, Alex & Chetty, Raj & Jaravel, Xavier & Petkova, Neviana & Van Reenen, John, 2019. "Do tax cuts produce more Einsteins? The impacts of financial incentives vs. exposure to innovation on the supply of inventors," LSE Research Online Documents on Economics 121796, London School of Economics and Political Science, LSE Library.
  24. Gangopadhyay, Shubhashis & Homroy, Swarnodeep, 2023. "Do social policies foster innovation? Evidence from India's CSR regulation," Research Policy, Elsevier, vol. 52(1).
  25. Chen, Xiaoxiong & He, Feng & Liu, Guanchun & Ye, Yongwei, 2022. "The effect of downstream expansion on upstream employment: Quasi-natural experimental evidence from China’s Accelerated Depreciation Policy," Research in International Business and Finance, Elsevier, vol. 63(C).
  26. Shuai Wang & Fayyaz Ahmad & Yanlong Li & Nabila Abid & Abbas Ali Chandio & Abdul Rehman, 2022. "The Impact of Industrial Subsidies and Enterprise Innovation on Enterprise Performance: Evidence from Listed Chinese Manufacturing Companies," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
  27. Bai, Caiquan & Liu, Hangjuan & Zhang, Rongjie & Feng, Chen, 2023. "Blessing or curse? Market-driven environmental regulation and enterprises' total factor productivity: Evidence from China's carbon market pilots," Energy Economics, Elsevier, vol. 117(C).
  28. Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers 21-080, ZEW - Leibniz Centre for European Economic Research.
  29. Liu, Guanchun & Liu, Yuanyuan & Zhang, Chengsi, 2022. "Tax enforcement and corporate employment: Evidence from a quasi-natural experiment in China," China Economic Review, Elsevier, vol. 73(C).
  30. Boeing, Philipp & Peters, Bettina, 2021. "A new China shock? The untold story of China's R&D subsidies," ZEW Expert Briefs 21-10, ZEW - Leibniz Centre for European Economic Research.
  31. Fang, Jing & He, Hui & Li, Nan, 2020. "China's rising IQ (Innovation Quotient) and growth: Firm-level evidence," Journal of Development Economics, Elsevier, vol. 147(C).
  32. Ye Zhu & Minggui Sun, 2022. "The Enabling Effect of Intellectual Property Strategy on Total Factor Productivity of Enterprises: Evidence from China’s Intellectual Property Model Cities," Sustainability, MDPI, vol. 15(1), pages 1-19, December.
  33. Mellace, Giovanni & Ventura, Marco, 2019. "Intended and unintended effects of public incentives for innovation. Quasi-experimental evidence from Italy," Discussion Papers on Economics 9/2019, University of Southern Denmark, Department of Economics.
  34. Howell, Sabrina T. & Rathje, Jason & Van Reenen, John & Wong, Jun, 2021. "Opening up Military Innovation: Causal Effects of 'Bottom-up' Reforms to U.S. Defense Research," IZA Discussion Papers 14297, Institute of Labor Economics (IZA).
  35. Emmanuel Chavez, 2020. "The Effects of R&D Tax Credits and Subsidies onPrivate R&D in Mexico (Chapter 2)," Working Papers halshs-02652063, HAL.
  36. Ilhan Guner, 2023. "Growth and Welfare Implications of Sector-Specific Innovations," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 47, pages 204-245, January.
  37. Zhao, Chuanmin & Qu, Xi & Luo, Shougui, 2019. "Impact of the InnoCom program on corporate innovation performance in China: Evidence from Shanghai," Technological Forecasting and Social Change, Elsevier, vol. 146(C), pages 103-118.
  38. Wenyan Sun & Kedong Yin & Zhe Liu, 2021. "Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
  39. Dankyi Alex Boadi & Dankyi Joyce Kwakyewaa & Abban Joseph Olivier & Asabea Addo Antoinette, 2020. "The Impact of Research and Development and Professional New Hiring on Organizational Innovation," Human Resource Research, Macrothink Institute, vol. 4(1), pages 46-66, December.
  40. He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan, 2022. "Does differential taxation of short-term relative to long-term capital gains affect long-term investment?," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  41. Xing Gao & Xifan Wang & Weijun Zhong & Ying Wang, 2023. "R&D subsidy and output subsidy in a duopoly: The role of technology spillover and R&D budget," Australian Economic Papers, Wiley Blackwell, vol. 62(3), pages 524-538, September.
  42. Yi Lu & Jianguo Wang & Huihua Xie, 2024. "Identifying Causal Effects under Kink Setting: Theory and Evidence," Papers 2404.09117, arXiv.org.
  43. Pham, Anh, 2020. "Effects of temporary corporate income tax cuts: Evidence from Vietnam," Journal of Development Economics, Elsevier, vol. 146(C).
  44. Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
  45. Shao, Yuchen & Xiao, Chengrui, 2019. "Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country," Journal of Comparative Economics, Elsevier, vol. 47(2), pages 470-486.
  46. Michael König & Kjetil Storesletten & Zheng Song & Fabrizio Zilibotti, 2022. "From Imitation to Innovation: Where Is All That Chinese R&D Going?," Econometrica, Econometric Society, vol. 90(4), pages 1615-1654, July.
  47. Dongmin Kong & Jialong Wang & Yanan Wang & Jian Zhang, 2022. "Language and innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 297-326, January.
  48. Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024. "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers 2244, International Food Policy Research Institute (IFPRI).
  49. Pei Sun & Ziliang Deng & Mike Wright, 0. "Partnering with Leviathan: The politics of innovation in foreign-host-state joint ventures," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 0, pages 1-26.
  50. Feng, Chen & Ye, Yongwei & Bai, Caiquan, 2023. "Tax enforcement and corporate financial irregularities: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 88(C).
  51. Howell, Sabrina T. & Rathje, Jason & Van Reenen, John & Wong, Jun, 2021. "Opening up military innovation: causal effects of reforms to US defense research," LSE Research Online Documents on Economics 114430, London School of Economics and Political Science, LSE Library.
  52. Ziliang Deng & Xufei Ma & Ziyan Zhu, 2022. "Transactional Dependence and Technological Upgrading in Global Value Chains," Journal of Management Studies, Wiley Blackwell, vol. 59(2), pages 390-416, March.
  53. Xu, Jing & Li, Haizheng, 2023. "Managerial human capital and corporate R&D investment," Journal of Economic Behavior & Organization, Elsevier, vol. 213(C), pages 151-171.
  54. Dai, Xiaoyong & Chapman, Gary, 2022. "R&D tax incentives and innovation: Examining the role of programme design in China," Technovation, Elsevier, vol. 113(C).
  55. Rong, Zhao & Zhang, Fuxin & Chen, Shi, 2023. "Short-term loans and Firms' high-quality innovation: Evidence from the access to patent-backed loans in China," China Economic Review, Elsevier, vol. 78(C).
  56. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920.
  57. Tang, Le, 2022. "The dynamic demand for capital and labor: Evidence from Chinese industrial firms," Economic Modelling, Elsevier, vol. 107(C).
  58. Weijiang Liu & Yue Bai, 2021. "An Analysis on the Influence of R&D Fiscal and Tax Subsidies on Regional Innovation Efficiency: Empirical Evidence from China," Sustainability, MDPI, vol. 13(22), pages 1-24, November.
  59. Brandt, Loren & Li, Bingjing & Morrow, Peter M., 2021. "Processing trade and costs of incomplete liberalization: The case of China," Journal of International Economics, Elsevier, vol. 131(C).
  60. Mao, Jinzhou & Xu, Donghai & Yang, Shaoze, 2023. "Female executives and corporate R&D manipulation behavior: Evidence from China," Finance Research Letters, Elsevier, vol. 57(C).
  61. Manelici, Isabela & Pantea, Smaranda, 2021. "Industrial policy at work: Evidence from Romania’s income tax break for workers in IT," European Economic Review, Elsevier, vol. 133(C).
  62. Wen Qi & Yanyang Yan & Hongbing Yin, 2023. "Protecting Innovation Sustainability: R&D Manipulation and Effective Regulation Based on a Two-Scenario Evolutionary Game Perspective," Sustainability, MDPI, vol. 15(12), pages 1-21, June.
  63. Peng, Fei & Peng, Langchuan & Wang, Zheng, 2021. "How do VAT reforms in the service sectors impact TFP in the manufacturing sector: Firm-level evidence from China," Economic Modelling, Elsevier, vol. 99(C).
  64. Zuo, Shengqiang & Wu, Bangzheng & Feng, Jun, 2023. "Does government reduction of the corporate income tax rate increase employment? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 83(C), pages 365-372.
  65. Liu, Huiling & Fei, Xing & Yakshtas, Kseniya & Li, Bo, 2018. "Does the high-tech enterprise certification policy promote innovation in China?," Economics Discussion Papers 2018-85, Kiel Institute for the World Economy (IfW Kiel).
  66. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
  67. Gao, Jingyi & Jin, Yue & Li, Fengchun, 2021. "Do foreign peers bring green wind? Evidence from China," Finance Research Letters, Elsevier, vol. 38(C).
  68. Li, Bing & Liu, Chang & Sun, Stephen Teng, 2021. "Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China," Journal of Development Economics, Elsevier, vol. 150(C).
  69. Chen, Wanyi & Jin, Rong, 2023. "Does tax uncertainty affect firm innovation speed?," Technovation, Elsevier, vol. 125(C).
  70. He, Lerong & Jiang, Xiaozhen & Fang, Liting, 2023. "Tax policy reform and corporate innovation in China," Finance Research Letters, Elsevier, vol. 55(PA).
  71. Lee, Velma & Viale, Ariel M., 2023. "Total factor productivity in East Asia under ambiguity," Economic Modelling, Elsevier, vol. 121(C).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.