The behavioral additionality effects of a tax incentive program on firms’ composition of R&D investment
Abstract
This paper investigates the behavioral additionality effects of a unique high‐ and new‐ technology enterprise (HNTE) program in China. The program provides a reduced corporate income tax to certificated HNTEs. By distinguishing research expenses from development costs, we examine if the tax incentive program affects firms’ composition of R&D investment, based on a sample of Chinese listed firms. The results indicate that the tax incentive...
Paper Details
Title
The behavioral additionality effects of a tax incentive program on firms’ composition of R&D investment
Published Date
Mar 12, 2020
Journal
Volume
50
Issue
4
Pages
510 - 521
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