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Research on the impact of government fiscal subsidies and tax incentive mechanism on the output of green patents in enterprises

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  • Zhao, Lin
  • Chong, Kim Mee
  • Gooi, Leong-Mow
  • Yan, Luqing

Abstract

This paper investigates the impact of two different incentive mechanisms, government fiscal subsidies and tax incentives, on the level of green patent output by Chinese companies. It analyzes the effectiveness, direction, and preference categories of government incentive policies. This paper examines the differences in the mechanisms of tax incentives and fiscal subsidies, and then studys the sensitivity of clean energy and traditional energy companies’ green patent output to policy incentives based on the type of enterprise. The results show that fiscal subsidies have a more significant incentive effect, and clean energy companies are more sensitive to policy incentives.

Suggested Citation

  • Zhao, Lin & Chong, Kim Mee & Gooi, Leong-Mow & Yan, Luqing, 2024. "Research on the impact of government fiscal subsidies and tax incentive mechanism on the output of green patents in enterprises," Finance Research Letters, Elsevier, vol. 61(C).
    • Handle: RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000278
    DOI: 10.1016/j.frl.2024.104997
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