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Firm R&D, innovation and easing financial constraints in China: Does corporate tax reform matter?

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Cited by:

  1. Yang, Zhenbing & Shao, Shuai & Li, Chengyu & Yang, Lili, 2020. "Alleviating the misallocation of R&D inputs in China's manufacturing sector: From the perspectives of factor-biased technological innovation and substitution elasticity," Technological Forecasting and Social Change, Elsevier, vol. 151(C).
  2. Chen Hu & Yanan Li & Penghao Ye, 2023. "The Halo Effect of Government: Does State-Owned Capital Promote the Green Innovation of Chinese Private Enterprises?," Sustainability, MDPI, vol. 15(11), pages 1-21, May.
  3. Yang Li & Yuanzhu Wang & Rajah Rasiah, 2023. "Research on the Influence of Tax Incentives and Financing Constraints on NEEQ Enterprises’ Innovation," Sustainability, MDPI, vol. 15(3), pages 1-19, February.
  4. Su, Kun & Wu, Ji & Lu, Yue, 2022. "With trust we innovate: Evidence from corporate R&D expenditure," Technological Forecasting and Social Change, Elsevier, vol. 182(C).
  5. Wang, Liangcheng & Chen, Yizheng & Li, Wendi, 2025. "Facilitator or figurehead? The impact of academician shareholder on corporate innovation: Evidence from China," Technovation, Elsevier, vol. 139(C).
  6. Rodríguez-Pose, Andrés & Zhang, Min, 2020. "The cost of weak institutions for innovation in China," Technological Forecasting and Social Change, Elsevier, vol. 153(C).
  7. Langzi Chen & Zhihong Chen & Jian Li, 2019. "Can Trade Credit Maintain Sustainable R&D Investment of SMEs?—Evidence from China," Sustainability, MDPI, vol. 11(3), pages 1-16, February.
  8. Su, Zhong-qin & Xiao, Zuoping & Yu, Lin, 2019. "Do political connections enhance or impede corporate innovation?," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 94-110.
  9. Kou, Mingting & Yang, Yuanqi & Chen, Kaihua, 2020. "The impact of external R&D financing on innovation process from a supply-demand perspective," Economic Modelling, Elsevier, vol. 92(C), pages 375-387.
  10. Arkadiusz Michał Kowalski, 2021. "Dynamics and Factors of Innovation Gap Between the European Union and China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1966-1981, December.
  11. Dai, Xiaoyong & Wang, Mengqi, 2024. "Unintended effects of tax incentives on firms’ strategic patenting," Journal of Economic Behavior & Organization, Elsevier, vol. 219(C), pages 1-24.
  12. 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.
  13. 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).
  14. Haibo Feng & Sheng Liu & Fei Xu, 2019. "China's VAT Reform and Its Effects on Enterprises' Tax Burden and Innovation," Working Papers hal-04066831, HAL.
  15. Arshed, Noman & Hanif, Nadia & Aziz, Osama & Croteau, Martin, 2022. "Exploring the potential of institutional quality in determining technological innovation," Technology in Society, Elsevier, vol. 68(C).
  16. Bekhet, Hussain Ali & Latif, Nurul Wahilah Abdul, 2018. "The impact of technological innovation and governance institution quality on Malaysia's sustainable growth: Evidence from a dynamic relationship," Technology in Society, Elsevier, vol. 54(C), pages 27-40.
  17. Tian, Binbin & Yu, Baixue & Chen, Shi & Ye, Jingjing, 2020. "Tax incentive, R&D investment and firm innovation: Evidence from China," Journal of Asian Economics, Elsevier, vol. 71(C).
  18. Ximing Yin & Ben-lu Hai & Jin Chen, 2019. "Financial Constraints and R&D Investment: The Moderating Role of CEO Characteristics," Sustainability, MDPI, vol. 11(15), pages 1-18, August.
  19. Dongmin Kong & Mengxu Xiong & Ni Qin, 2023. "Tax incentives and firm pollution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 784-813, June.
  20. Samuel Amponsah Odei & Taiwo Temitope Lasisi & Kayode Kolawole Eluwole, 2024. "Determinants of territorial innovations in the macroregion of Visegrád countries: a seemingly unrelated probit analysis," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 44(1), pages 73-118, March.
  21. Chang, Kai & Long, Yu & Yang, Jiahui & Zhang, Huijia & Xue, Chenqi & Liu, Jianing, 2022. "Effects of subsidy and tax rebate policies on green firm research and development efficiency in China," Energy, Elsevier, vol. 258(C).
  22. Heller, David, 2024. "Financial market integration and the effects of financing constraints on innovation," Research Policy, Elsevier, vol. 53(4).
  23. 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.
  24. Suyun Chen & Yu Ji, 2022. "Do Corporate Social Responsibility Categories Distinctly Influence Innovation? A Resource-Based Theory Perspective," Sustainability, MDPI, vol. 14(6), pages 1-25, March.
  25. Yanyang Yan & Zhichao Wu, 2020. "Regional innovation distribution and its dynamic evolution: Policy impact and spillover effect—Based on the perspective of innovation motivation," PLOS ONE, Public Library of Science, vol. 15(7), pages 1-29, July.
  26. Marcin Kedzior & Barbara Grabinska & Konrad Grabinski & Dorota Kedzior, 2020. "Capital Structure Choices in Technology Firms: Empirical Results from Polish Listed Companies," JRFM, MDPI, vol. 13(9), pages 1-20, September.
  27. Huang, Nianbing & Liu, Yu, 2024. "Structural tax reduction, financing constraint relief and enterprise innovation efficiency," Finance Research Letters, Elsevier, vol. 60(C).
  28. 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).
  29. Chen, Che & Chen, Song & Wu, Dingwen, 2025. "The impact of ESG performance on R&D investment stability: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 99(C).
  30. Sebastiano Cattaruzzo & Agustí Segarra-Blasco & Mercedes Teruel, 2024. "Firm-level contributions to the R&D intensity distribution: evidence and policy implications," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 33(1), pages 45-65, January.
  31. Dongmin Kong & Mengxu Xiong, 2021. "Unintended consequences of tax incentives on export product quality: Evidence from a natural experiment in China," Review of International Economics, Wiley Blackwell, vol. 29(4), pages 802-837, September.
  32. Ziyu Guo & Gang Chen & Yang Ding, 2023. "Innovation-Driven Policies, Corporate Governance Structure and Total Factor Productivity in Chinese Sports Sector: Evidence from Listed Sports Firms," Sustainability, MDPI, vol. 15(8), pages 1-16, April.
  33. Liu, Xiufen & Yu, Weizhen & Chen, Zixuan, 2024. "Adjustments in VAT rates and business innovation: Empirical insights from China," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 659-672.
  34. Jian Xu & Xi Yang & Daqi Xin & Wencang Zhou & Xiaoyang Zhu, 2019. "Firm Location And Innovation: Evidence From Chinese Listed Firms," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 24(04), pages 1-20, December.
  35. Jiang, Xiandeng & Kong, Dongming & Xiao, Chengrui, 2020. "Policy certainty and heterogeneous firm innovation: Evidence from China," China Economic Review, Elsevier, vol. 63(C).
  36. Klaus Schmidt-Hebbel, 2019. "Macroeconomic Institutions: Lessons from World Experience for MENA Countries," Working Papers 1311, Economic Research Forum, revised 21 Aug 2019.
  37. Benlu Hai & Ximing Yin & Jie Xiong & Jin Chen, 2022. "Could more innovation output bring better financial performance? The role of financial constraints," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-26, December.
  38. Ruifa Hu & Changxin Yu & Yanhong Jin & Carl Pray & Haiyan Deng, 2022. "Impact of Government Policies on Research and Development (R&D) Investment, Innovation, and Productivity: Evidence from Pesticide Firms in China," Agriculture, MDPI, vol. 12(5), pages 1-16, May.
  39. Pragati Priya & Chandan Sharma, 2023. "Do financial constraints and corruption limit firms' innovation capability? Evidence from developing economies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(4), pages 1935-1961, June.
  40. Guedhami, Omrane & Pan, Yue & Saadi, Samir & Zhao, Daxuan, 2025. "Do environmental penalties matter to corporate innovation?," Energy Economics, Elsevier, vol. 141(C).
  41. Santos, David Ferreira Lopes & Basso, Leonardo Fernando Cruz & Kimura, Herbert, 2018. "The trajectory of the ability to innovate and the financial performance of the Brazilian industry," Technological Forecasting and Social Change, Elsevier, vol. 127(C), pages 258-270.
  42. Liu, Duan & Zhou, Qianzhen & Chen, Shiqi & Wan, Hong & He, Hongbo, 2021. "Capital market access and innovation efficiency: A natural experiment from China’s pilot VAT reform in 2012," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 549-566.
  43. Wen Yue & Xuefei Li, 2023. "Financial constraints and firms’ markup: evidence from China," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
  44. Zhang, Jian & Wang, Ningzhi & Wu, Wenruo & Zhu, Xinyu, 2025. "Tax information and corporate environmental investment," International Review of Financial Analysis, Elsevier, vol. 97(C).
  45. Dai, Xiaoyong & Zou, Chen, 2025. "Regulating strategic expense relabelling in R&D tax incentives by mandatory information disclosure," China Economic Review, Elsevier, vol. 89(C).
  46. Liping Fu & Xiaodi Jiang, 2019. "Does the Multiple-Participant Innovation Improve Regional Innovation Efficiency? A Study of China’s Regional Innovation Systems," Sustainability, MDPI, vol. 11(17), pages 1-16, August.
  47. He, Lerong & Jiang, Xiaozhen & Fang, Liting, 2023. "Tax policy reform and corporate innovation in China," Finance Research Letters, Elsevier, vol. 55(PA).
  48. Kong, Dongmin & Zhu, Ling & Yang, Zhiqing, 2020. "Effects of foreign investors on energy firms' innovation: Evidence from a natural experiment in China," Energy Economics, Elsevier, vol. 92(C).
  49. Guo, Yue Mei & Shi, Yun Rui, 2021. "Impact of the VAT reduction policy on local fiscal pressure in China in light of the COVID-19 pandemic: A measurement based on a computable general equilibrium model," Economic Analysis and Policy, Elsevier, vol. 69(C), pages 253-264.
  50. Michael Kuhn & Klaus Prettner, 2023. "Rising Longevity, Increasing the Retirement Age, and the Consequences for Knowledge‐based Long‐run Growth," Economica, London School of Economics and Political Science, vol. 90(357), pages 39-64, January.
  51. Haibo Feng & Sheng Liu & Fei Xu, 2019. "China's VAT Reform and Its Effects on Enterprises' Tax Burden and Innovation," SciencePo Working papers Main hal-04066831, HAL.
  52. Howell, Anthony, 2017. "Picking ‘winners' in China: Do subsidies matter for indigenous innovation and firm productivity?," China Economic Review, Elsevier, vol. 44(C), pages 154-165.
  53. Zhang, Yue-Jun & Wang, Wei, 2021. "How does China's carbon emissions trading (CET) policy affect the investment of CET-covered enterprises?," Energy Economics, Elsevier, vol. 98(C).
  54. Gu, Xuehua, 2025. "Does Chinese mixed-ownership reform improve innovation quality in privately-owned enterprises? A dual-perspective evidence from managerial myopia and resource-based view," The North American Journal of Economics and Finance, Elsevier, vol. 77(C).
  55. Chang, Kai & Zeng, Yonghong & Wang, Weihong & Wu, Xin, 2019. "The effects of credit policy and financial constraints on tangible and research & development investment: Firm-level evidence from China's renewable energy industry," Energy Policy, Elsevier, vol. 130(C), pages 438-447.
  56. Yang Ding & Gang Chen, 2022. "How Do Innovation-Driven Policies Help Sports Firms Sustain Growth? The Mediating Role of R&D Investment," Sustainability, MDPI, vol. 14(23), pages 1-21, November.
  57. Liu, Qing & Qiu, Larry D. & Wei, Xing & Zhan, Chaoqun, 2024. "The (dis)connection between R&D and productivity in China: Policy implications of R&D tax credits," Journal of Comparative Economics, Elsevier, vol. 52(1), pages 297-320.
  58. Wang, Hainan & Liu, Fengshuo, 2024. "Digital finance and enterprise innovation efficiency: Evidence from China," Finance Research Letters, Elsevier, vol. 59(C).
  59. Junguo Shi & Xinyi Yuan & Bert M. Sadowski & Kou Kou & Xuhua Hu & Sihan Li & Shanshan Dou, 2022. "VAT Reform, Regional Ownership Structure, and Industrial Upgrading: Evidence From Firms in Northeast China," SAGE Open, , vol. 12(2), pages 21582440221, April.
  60. 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).
  61. Umeair Shahzad & Fukai Luo & Jing Liu, 2023. "Debt financing and technology investment Kuznets curve: Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 751-765, January.
  62. Wei Dai & Xuefang Zhang & Chaohui Xu, 2022. "The Impacts of Fiscal Subsidies on the Carbon Emissions of Mining Enterprises: Evidence from China," IJERPH, MDPI, vol. 19(23), pages 1-13, December.
  63. Costantiello, Alberto & Laureti, Lucio & De Cristoforo, Gianluca & Leogrande, Angelo, 2021. "The Innovation-Sales Growth Nexus in Europe," MPRA Paper 106858, University Library of Munich, Germany, revised 28 Mar 2021.
  64. Zhang, Dongyang & Zhuge, Liqun & Freeman, Richard B., 2020. "Firm dynamics of hi-tech start-ups: Does innovation matter?," China Economic Review, Elsevier, vol. 59(C).
  65. Xing Gao & Keyu Zhai & Yue Qiu & Mengqiu Cao & Meiling Wu, 2020. "Innovation Institution and Spatial Transfer of Energy Industry: The Case of Jiangsu Province, China," SAGE Open, , vol. 10(1), pages 21582440199, January.
  66. GuoHua Cao & WenJun Geng & Jing Zhang & Qi Li, 2023. "Social network, financial constraint, and corporate innovation," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(3), pages 667-692, September.
  67. Chen, Zhibin & Xu, Yibin & Tian, Zongtao & Meng, Xu, 2022. "The Impact of Social Insurance Law on Corporate Innovation: Evidence from a quasi-natural experiment," Economic Modelling, Elsevier, vol. 111(C).
  68. Liu, Yuanyuan & Liu, Guanchun & Zhang, Chengsi, 2021. "Local land supply and fiscal incentives for R&D: Evidence from a quasi-natural experiment in China," China Economic Review, Elsevier, vol. 68(C).
  69. Huang, Wei & Goodell, John W. & Xia, Qing & Yuan, Shuai, 2024. "Trade credit provision and innovation: A strategic trade-off," International Review of Financial Analysis, Elsevier, vol. 94(C).
  70. Yelena S. Vylkova & Natalya G. Viktorova & Natalya V. Pokrovskaya, 2018. "Comparative Analysis of the Depositor Rights’ Protection Systems in the Russian Federation and the Republic of Belarus," Journal of New Economy, Ural State University of Economics, vol. 19(5), pages 44-58, October.
  71. Wang, Jingwen & Shen, Guangjun & Tang, Dunzhe, 2021. "Does tax deduction relax financing constraints? Evidence from China's value-added tax reform," China Economic Review, Elsevier, vol. 67(C).
  72. Qiutong Xue & Sixian Feng & Muchen Li, 2024. "The Impact of Digital Finance on Industrial Structure: Evidence From China," SAGE Open, , vol. 14(2), pages 21582440241, May.
  73. Chiu, Ya-Ling & Luo, Jinbo & Boscaljon, Brian L., 2024. "The Mist of corporate innovation," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 602-624.
  74. Li, Fan & Liu, Chengjun & Wang, Wenche, 2025. "The impact of value-added tax reform on small and medium-sized firm innovation: Evidence from China," Journal of Asian Economics, Elsevier, vol. 98(C).
  75. Langzi Chen & Jian Li & Peter Zander, 2018. "Can Political Connections Maintain the Sustainability of R&D Investment in China? There Is No Such Thing as a Free Lunch," Sustainability, MDPI, vol. 10(11), pages 1-19, November.
  76. Wu, Ruohan & Wang, Ning, 2024. "The mixed effects of innovation strategies and bribery on firm performance: A Re-investigation via institutional quality," Journal of Economic Behavior & Organization, Elsevier, vol. 224(C), pages 438-462.
  77. Yuanshuo Xu & Jiahe Liang & Zhaoyingzi Dong & Minjun Shi, 2022. "Can Environmental Regulation Promote Green Innovation and Productivity? The Moderating Role of Government Interventions in Urban China," IJERPH, MDPI, vol. 19(21), pages 1-17, October.
  78. Ivus, Olena & Jose, Manu & Sharma, Ruchi, 2021. "R&D tax credit and innovation: Evidence from private firms in india," Research Policy, Elsevier, vol. 50(1).
  79. Xin Chen & En Xie & Marc Van Essen, 2021. "Performance feedback and firms’ R&D frequency: a comparison between state-owned and private-owned enterprises in China," Asian Business & Management, Palgrave Macmillan, vol. 20(2), pages 221-258, April.
  80. Yue‐Jun Zhang & Wei Shi & Lin Jiang, 2020. "Does China's carbon emissions trading policy improve the technology innovation of relevant enterprises?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 872-885, March.
  81. 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.
  82. Piperopoulos, Panagiotis & Jimenez-Moro, Eduardo & Yeung, Matthew & Christopoulou, Danai & Ming, Alan Au Kai, 2023. "The impact of exogenous shocks on the innovation performance of firms in the Caribbean small island economies: Quasi-replication of Paunov (2012)," Technological Forecasting and Social Change, Elsevier, vol. 196(C).
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