Tax incentives for key employees and corporate innovation

Yongjian Huang, Zhaoyue Ren, Hongwei Zhang, Pengxiang Wen and Zhouyang Li

Economics Letters, 2024, vol. 238, issue C

Abstract: This study finds that tax incentives for key employees promote corporate innovation, especially in firms with lower employee compensation and firms that are less risk-taking. Furthermore, increased corporate human capital could be a channel through which innovation is advanced.

Keywords: Corporate innovation; Tax incentives; Key employees; Equity incentives; Human capital (search for similar items in EconPapers)
JEL-codes: G38 H24 O31 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:238:y:2024:i:c:s0165176524001915

DOI: 10.1016/j.econlet.2024.111708

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