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Can Corporate Income Tax Cuts Stimulate Innovation?

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  1. Shugang Li & Ziyi Li & Yixin Tang & Wenjing Zhao & Xiaoqi Kang & Lingling Zheng & Zhaoxu Yu, 2024. "Pioneering Technology Mining Research for New Technology Strategic Planning," Sustainability, MDPI, vol. 16(15), pages 1-26, August.
  2. Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
  3. Li, Kailun & Xia, Yifei & Zhang, Jianing, 2023. "CEOs’ multicultural backgrounds and firm innovation: Evidence from China," Finance Research Letters, Elsevier, vol. 57(C).
  4. Amin, Md Ruhul & Wang, Xinyu & Aktas, Elvan, 2023. "Does oil price uncertainty affect corporate innovation?," Energy Economics, Elsevier, vol. 118(C).
  5. Gangopadhyay, Shubhashis & Homroy, Swarnodeep, 2023. "Do social policies foster innovation? Evidence from India's CSR regulation," Research Policy, Elsevier, vol. 52(1).
  6. Nopparat Wongsinhirun & Pattanaporn Chatjuthamard & Pornsit Jiraporn & Piyachart Phiromswad, 2022. "Do takeover threats influence corporate social responsibility? Evidence from hostile takeover vulnerability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1203-1213, September.
  7. Wen, Jun & Duan, Hai-Peng & Chang, Chun-Ping & Zhao, Xin-Xin, 2025. "The impact of country risk on innovation: Global evidence," Economic Systems, Elsevier, vol. 49(2).
  8. Licheng Zheng & Delong Luo & Ruiqing Jiang & Xiaoyong Lu, 2025. "The Strategy of Speculative Innovation: the Result of Capital Misallocation and Defective Incentive Policy," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(3), pages 12317-12363, September.
  9. Yuan, Jin & Liu, Qiren & Zhao, Can & Du, Jierui, 2025. "Export tax rebates, product ranking, and exports of multi-product firms," Economic Modelling, Elsevier, vol. 144(C).
  10. Cui, Wei & Wei, Mengying & Xie, Weisi & Xing, Jing, 2025. "Corporate tax cuts for small firms: What do firms do?," Journal of Corporate Finance, Elsevier, vol. 91(C).
  11. Kai Zhao & Huahua Huang & Wanshu Wu, 2022. "State-Level Urban Agglomeration and Enterprise Innovation: A Quasi-Natural Experiment," Sustainability, MDPI, vol. 14(15), pages 1-17, July.
  12. Xiaobo Shen & Pingsheng Dai, 2024. "Macro tax burden, FDI, and national innovation efficiency: A study on the impact of macro tax burden on national innovation efficiency," PLOS ONE, Public Library of Science, vol. 19(10), pages 1-15, October.
  13. Chen, Sheng-Syan & Kao, Wei-Chuan & Wang, Yanzhi, 2021. "Tax policy and innovation performance: Evidence from enactment of the alternative simplified credit," Journal of Banking & Finance, Elsevier, vol. 125(C).
  14. James R Brown & Gustav Martinsson & Christian Thomann, 2022. "Can Environmental Policy Encourage Technical Change? Emissions Taxes and R&D Investment in Polluting Firms," The Review of Financial Studies, Society for Financial Studies, vol. 35(10), pages 4518-4560.
  15. Nebojša Stojčić & Nina Vujanović & Christopher F. Baum, 2025. "Breaking or making futures: How laws and regulations shape innovation in emerging innovation systems," Review of Managerial Science, Springer, vol. 19(6), pages 1743-1782, June.
  16. 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.
  17. 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.
  18. Guan, Yuexin & Pan, Wei-Fong & Tang, Siyu, 2024. "Female political leaders and R&D investment," Research in International Business and Finance, Elsevier, vol. 70(PB).
  19. Lora Dimitrova & Sapnoti K Eswar, 2023. "Capital Gains Tax, Venture Capital, and Innovation in Start-Ups," Review of Finance, European Finance Association, vol. 27(4), pages 1471-1519.
  20. Thi Thu Tra Pham & Thai Vu Hong Nguyen & Son Kien Nguyen & Hieu Thi Hoang Nguyen, 2023. "Does planned innovation promote financial access? Evidence from Vietnamese SMEs," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(2), pages 281-307, June.
  21. De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025. "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research 306, arqus - Arbeitskreis Quantitative Steuerlehre.
  22. Jintao Ma & Qiuguang Hu & Weiteng Shen & Xinyi Wei, 2021. "Does the Low-Carbon City Pilot Policy Promote Green Technology Innovation? Based on Green Patent Data of Chinese A-Share Listed Companies," IJERPH, MDPI, vol. 18(7), pages 1-18, April.
  23. Jiao, Anqi & Lu, Juntai, 2024. "Buffing firm innovation by lobbying," Journal of Corporate Finance, Elsevier, vol. 85(C).
  24. Chen, Wanyi & Jin, Rong, 2023. "Does tax uncertainty affect firm innovation speed?," Technovation, Elsevier, vol. 125(C).
  25. 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).
  26. Oliver Falck & Anna Kerkhof & Christian Pfaffl, 2023. "Taxation and Innovation: How R&D Tax Credit Schemes Foster Innovation in the Private Sector," EconPol Forum, CESifo, vol. 24(04), pages 61-66, July.
  27. Zhuoya Du & Qian Wang, 2024. "The power of financial support in accelerating digital transformation and corporate innovation in China: evidence from banking and capital markets," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 10(1), pages 1-34, December.
  28. Fengfei Li & Tse‐Chun Lin, 2022. "Innovative firms’ cash holdings, tax policies, and institutional environments," Financial Management, Financial Management Association International, vol. 51(3), pages 869-902, September.
  29. 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.
  30. Huang, Nianbing & Liu, Yu, 2024. "Structural tax reduction, financing constraint relief and enterprise innovation efficiency," Finance Research Letters, Elsevier, vol. 60(C).
  31. Liu, Yongda & Padgett, Carol & Yin, Chao, 2022. "Internal information quality and financial policy peer effects," International Review of Financial Analysis, Elsevier, vol. 84(C).
  32. Ziyang Yue & Gangqiang Yang & Haisen Wang, 2023. "How do tax reductions motivate technological innovation?," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 10(1), pages 1-18, December.
  33. Sandro Mendonca & Hugo Confraria & Manuel Mira Godinho, 2021. "Appropriating the returns of patent statistics: Take-up and development in the wake of Zvi Griliches," SPRU Working Paper Series 2021-07, SPRU - Science Policy Research Unit, University of Sussex Business School.
  34. Miller, Steve & Qiu, Bin & Wang, Bin & Yang, Tina, 2022. "Monitoring institutional ownership and corporate innovation," Journal of Empirical Finance, Elsevier, vol. 69(C), pages 144-165.
  35. Kerim Peren Arin & Emin Gahramanov & Tolga Omay & Xueli Tang & Mehmet A. Ulubasoglu, 2024. "A tale of two taxes: State‐dependency of tax policy," Scottish Journal of Political Economy, Scottish Economic Society, vol. 71(1), pages 1-27, February.
  36. Qincheng Zhang & Mingzeng Yang, 2023. "Digital Transformation, Top Management Team Heterogeneity, and Corporate Innovation: Evidence from A Quasi-Natural Experiment in China," Sustainability, MDPI, vol. 15(3), pages 1-23, January.
  37. Rongxin Xu & Yibai Yang & Zhijie Zheng, 2024. "Intellectual property rights, taxation, and firms’ innovation: theory and evidence from China," Journal of Economics, Springer, vol. 142(1), pages 81-109, June.
  38. Xiaoyang Zhu, 2022. "Corporate tax competition and innovation: An inverted-U relationship," Economics Bulletin, AccessEcon, vol. 42(2), pages 447-457.
  39. Gao, Xing & Lai, Xinjie & Tang, Xuan & Li, Yue, 2024. "Does environmental regulation affect corporate environmental awareness? A quasi-natural experiment based on low-carbon city pilot policy," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 1164-1184.
  40. Shen, Haomin & Gao, Yuan & Cheng, Xiaoke & Wang, Qi, 2024. "The impact of the U.S. export controls on Chinese firms' innovation: Evidence from Chinese high-tech firms," International Review of Financial Analysis, Elsevier, vol. 95(PC).
  41. Emmanuel Yamoah Cobbold & Yaya Li & Emma Serwaa Obobisa, 2025. "Technology transfer and innovation through trade; assessing the role of low carbon technologies imports on domestic green innovation," The Journal of Technology Transfer, Springer, vol. 50(4), pages 1785-1814, August.
  42. Huang, Yongjian & Ren, Zhaoyue & Zhang, Hongwei & Wen, Pengxiang & Li, Zhouyang, 2024. "Tax incentives for key employees and corporate innovation," Economics Letters, Elsevier, vol. 238(C).
  43. 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.
  44. Yu, Qianqian, 2025. "Do venture capital-driven top management changes enhance corporate innovation in private firms?," Journal of Banking & Finance, Elsevier, vol. 171(C).
  45. Chang, Xin & Jin, Yaling & Yang, Endong & Zhang, Wenrui, 2025. "Corporate taxes and corporate social responsibility," Journal of Corporate Finance, Elsevier, vol. 94(C).
  46. Byun, Seong K. & Oh, Jong-Min & Xia, Han, 2023. "R&D tax credits, technology spillovers, and firms' product convergence," Journal of Corporate Finance, Elsevier, vol. 80(C).
  47. Zhang, Jian & Wang, Ningzhi & Wu, Wenruo & Zhu, Xinyu, 2025. "Tax information and corporate environmental investment," International Review of Financial Analysis, Elsevier, vol. 97(C).
  48. He, Qiyang & Qiu, Buhui, 2025. "Environmental enforcement actions and corporate green innovation," Journal of Corporate Finance, Elsevier, vol. 91(C).
  49. 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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