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Tax incentives and corporate innovation : evidence from China's value-added tax reform
Jun, Wang; Liu, Congcong; Xie, Zhuan; Shen, Guangjun - In: Contemporary economic policy : a journal of Western … 42 (2024) 1, pp. 183-202
Persistent link: https://www.econbiz.de/10014475271
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China's value-added tax reform, firm behavior and performance
Nie, Huihua; Fang, Mingyue; Li, Tao - In: Frontiers of economics in China : selected publications … 5 (2010) 3, pp. 445-463
Persistent link: https://www.econbiz.de/10009301553
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China’s Value-Added Tax Reform, Firm Behavior, and Performance
Nie, Huihua - 2010
China reformed value-added tax (VAT) by removing investment from the tax base in northeastern provinces in 2004, which … investigates the impact of VAT reform on China firms' fixed asset investment, employment behavior, innovative activities, and …-level panel data of large and medium-sized manufacturing enterprises in China. We find that VAT reform significantly promotes …
Persistent link: https://www.econbiz.de/10013135816
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Tax incentive, R&D investment and firm innovation : evidence from China
Tian, Binbin; Yu, Baixue; Chen, Shi; Ye, Jingjing - In: Journal of Asian economics 71 (2020)
Persistent link: https://www.econbiz.de/10012513459
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Unternehmenssteuerreform, Innovationsförderung und Zukunftsinvestitionen
Harhoff, Dietmar; Jacobs, Otto H.; Ramb, Fred; Schmidt, … - 1998 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000665332
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Tax incentives and the formation of zombie firms
Yang, Shuo; Qi, Yong; Yang, Yudi - In: Applied economics letters 30 (2023) 18, pp. 2667-2672
Persistent link: https://www.econbiz.de/10014368381
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On the issue of effectiveness of application of certain tax incentives by Russian enterprises
Ordynskaya, E. V.; Cherkovets, M. V. - In: Studies on Russian economic development 34 (2023) 5, pp. 583-591
Persistent link: https://www.econbiz.de/10014384207
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Capital market access and innovation efficiency : a natural experiment from China's pilot VAT reform in 2012
Liu, Duan; Zhou, Qianzhen; Chen, Shiqi; Wan, Hong; He, … - In: International review of economics & finance : IREF 71 (2021), pp. 549-566
Persistent link: https://www.econbiz.de/10012627970
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China's VAT reform, enterprises tax burden and innovation
Feng, Haibo; Liu, Sheng; Xu, Fei - 2022
Persistent link: https://www.econbiz.de/10013454387
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Foreign Direct Investment in China, the factors determining a preference for investing in Eastern or Western provinces
Granneman, Alex; Dijk, Meine Pieter van - In: Modern economy 6 (2015) 8, pp. 924-936
Persistent link: https://www.econbiz.de/10011440790