Tax incentives and corporate innovation : evidence from China's value-added tax reform
Year of publication: |
2024
|
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Authors: | Jun, Wang ; Liu, Congcong ; Xie, Zhuan ; Shen, Guangjun |
Published in: |
Contemporary economic policy : a journal of Western Economic Association International. - Oxford : Wiley-Blackwell, ISSN 1465-7287, ZDB-ID 2012949-X. - Vol. 42.2024, 1, p. 183-202
|
Subject: | corporate innovation | financing constraints | tax incentives | Innovation | China | Steuervergünstigung | Tax incentive | Steuerreform | Tax reform | Umsatzsteuer | Sales tax | Industrieforschung | Industrial research | Investitionspolitik | Investment policy |
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