Tax policy and innovation performance : Evidence from enactment of the alternative simplified credit
Year of publication: |
2021
|
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Authors: | Chen, Sheng-syan ; Kao, Wei-Chuan ; Yanzhi, Wang |
Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 125.2021, p. 1-18
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Subject: | R&D tax credits | Alternative simplified credit | Innovation performance | Innovation diversity | Corporate governance | Innovation | Steuervergünstigung | Tax incentive | Industrieforschung | Industrial research | Corporate Governance | Steuerpolitik | Tax policy |
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