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The Transformation of Chinese Enterprise Income Tax : Internationalization and Chinese Innovations

Li, Jinyan; Huang, He - 2014

This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic relationship between international norms and the local Chinese context. After some introductory remarks, the article discusses the fundamental principles, concepts and structural...

Persistent link: https://www.econbiz.de/10014212223

Enterprise income tax and corporate innovation : evidence from China

Fang, Hongsheng; Dang, Dandan; Fu, Nan; Hu, Wen-Quan - In: Applied economics 55 (2023) 44, pp. 5230-5249

Persistent link: https://www.econbiz.de/10014335058

Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies

Haufler, Andreas; Schindler, Dirk - In: European economic review : EER 155 (2023), pp. 1-28

Persistent link: https://www.econbiz.de/10014438915

Attracting profit shifting or fostering innovation? : on patent boxes and RD subsidies

Haufler, Andreas; Schindler, Dirk - 2022

patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax policies non …-cooperatively, innovation is fostered, at the margin, only by the R&D subsidy, whereas the patent box tax rate is targeted at attracting …

Persistent link: https://www.econbiz.de/10014458817

Should there be lower taxes on patent income?

Gäßler, Fabian; Hall, Bronwyn H.; Harhoff, Dietmar - In: Research policy : policy, management and economic … 50 (2021) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10012663360

Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies

Haufler, Andreas; Schindler, Dirk - 2021

Persistent link: https://www.econbiz.de/10012806787

International capital mobility and corporate tax revenues : how do controlled foreign company rules and innovation shape this relationship?

Amendolagine, Vito; De Pascale, Gianluigi; Faccilongo, … - In: Economic modelling 101 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10012796560

Taxation and innovation in the twentieth century

Akcigit, Ufuk; Grigsby, John; Nicholas, Tom; … - In: The quarterly journal of economics 137 (2022) 1, pp. 329-385

Persistent link: https://www.econbiz.de/10012799266

Do Corporate Taxes Hinder Innovation?

Mukherjee, Abhiroop - 2017

innovation. A variety of tests, including those based on policy discontinuity at contiguous counties straddling borders of … across the innovation spectrum: taxes affect not only patenting and R&D investment but also new product introductions, which …

Persistent link: https://www.econbiz.de/10012971964

Profit taxation, R&D spending, and innovation

Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021

Persistent link: https://www.econbiz.de/10012703831

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