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Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective

Yabin Yu, Qian Xu and Wen-Tsao Pan

Discrete Dynamics in Nature and Society, 2022, vol. 2022, 1-8

Abstract: In the study, data of Chinese listed companies in city Hangzhou, Ningbo and Wenzhou from 2012 to 2019 are used for detailed analysis. According to the data analysis, we have got several results: (1) the tax incentive policy has a significant promoting effect on the innovation activities of enterprises. (2) For such microlevel data, we also can get more detailed conclusion by enterprise heterogeneity. Heterogeneous factors do affect the effect of tax incentives on enterprise innovation input. Based on these findings, we can provide well-directed suggestions for future actions of enterprises and policy makers.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:hin:jnddns:2045281

DOI: 10.1155/2022/2045281

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