1. How does the policy of additional deduction for research and development expenses affect credit risk pricing capability in enterprises?. (2025). Fan, Jiabiao ; Jiang, Tao.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325003678.

   Full description at Econpapers || Download paper

2. Management equity incentives, market dynamics, and corporate R&D investment. (2025). Hu, Chun ; Wang, Fei ; He, Haoyang ; Shin, Yeon-Soo.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002624.

   Full description at Econpapers || Download paper

3. Social insurance contribution rates, income levels, and corporate innovation. (2025). Ouyang, Yuming.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:74:y:2025:i:c:s1544612325000352.

   Full description at Econpapers || Download paper

4. State-owned equity investment funds and corporate innovation. (2025). Wang, Penghang ; Fang, Mian.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014557.

   Full description at Econpapers || Download paper

5. Can tax reduction incentive policy promote corporate digital and intelligent transformation?. (2025). Deng, Yanfang ; He, Wensheng ; Ding, Qiaoying.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:99:y:2025:i:c:s1057521925000195.

   Full description at Econpapers || Download paper

6. Financial technology, population aging, and corporate innovation. (2025). Guo, Jing ; Yu, Jiaqi ; Tian, Ziqing.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:100:y:2025:i:c:s1057521925000432.

   Full description at Econpapers || Download paper

7. “Dual synergistic” transformation and corporate total factor productivity: Empirical evidence from China. (2025). Liu, Baoliu ; Zhang, Teng ; Huang, Yujie ; Wang, Jinglang ; Tang, LI.
   In: Economic Analysis and Policy.
   RePEc:eee:ecanpo:v:85:y:2025:i:c:p:717-732.

   Full description at Econpapers || Download paper

8. Tax incentives for human capital accumulation and enterprise innovation quality: Evidence of a quasi-natural experiment in China. (2024). Wang, Ping ; Xie, Weilin ; Chen, Hailin ; Li, Cuilan.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324013710.

   Full description at Econpapers || Download paper

9. Empirical study on marketing investment and business innovation—A case analysis based on small and medium enterprises. (2024). Che, Jiayi ; Chen, Jinsong.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:69:y:2024:i:pb:s1544612324010535.

   Full description at Econpapers || Download paper

10. Human capital upgrading and enterprise innovation efficiency. (2024). Cui, Zhuqing ; Diwu, Simin.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324006585.

    Full description at Econpapers || Download paper

1. Atanassov, J. ; Liu, X. Can corporate income tax cuts stimulate innovation?. 2020 J. Financ. Quant. Anal.. 55 1415-1465

2. Bronzini, R. ; Piselli, P. The impact of R&D subsidies on firm innovation. 2016 Res. Policy. 45 442-457

3. Chen, X. ; He, F. ; Liu, G. The effect of downstream expansion on upstream employment: quasi-natural experimental evidence from China's accelerated depreciation policy. 2022 Res. Int. Bus. Finance. 63 -

4. Gu, W. ; Saaty, T.L. ; Wei, L. Evaluating and optimizing technological innovation efficiency of industrial enterprises based on both data and judgments. 2018 Int. J. Inf. Technol. Decis. Mak.. 17 9-43

5. Howell, A. Firm R&D, innovation and easing financial constraints in China: does corporate tax reform matter?. 2016 Res. Policy. 45 1996-2007

6. Lee, J. ; Kim, C. ; Choi, G. Exploring data envelopment analysis for measuring collaborated innovation efficiency of small and medium-sized enterprises in Korea. 2019 Eur. J. Oper. Res.. 278 533-545

7. Li, Y. ; Peng, W. Bank price competition and enterprise innovation——Based on empirical evidence of Chinese A-share listed companies. 2024 Int. Rev. Financ. Anal.. 91 -

8. Liao, D. Impact of accelerated depreciation of fixed assets policy on corporate financing behavior—Based on DID, the empirical analysis of the model. 2016 Modern Econ.. 7 1025-
   Paper not yet in RePEc: Add citation now
   

9. Ohrn, E. The effect of tax incentives on US manufacturing: evidence from state accelerated depreciation policies. 2019 J. Public Econ.. 180 -

10. Pan, X. ; Wan, X. ; Wang, H. The correlation analysis between salary gap and enterprise innovation efficiency based on the entrepreneur psychology. 2020 Front. Psychol.. 11 1749-
    Paper not yet in RePEc: Add citation now
    

11. Rao, Y. ; Zhu, X. ; Sun, Y. CEOs' knowledge integration, entrepreneurship, and corporate innovation: evidence for China. 2024 Int. Rev. Financ. Anal.. 91 -

12. Song, M. ; Ai, H. ; Li, X. Political connections, financing constraints, and the optimization of innovation efficiency among China's private enterprises. 2015 Technol. Forecast. Soc. Change. 92 290-299

13. Wan, Q. ; Chen, J. ; Yao, Z. Preferential tax policy and R&D personnel flow for technological innovation efficiency of China's high-tech industry in an emerging economy. 2022 Technol. Forecast. Soc. Change. 174 -

14. Yan, C. ; Wang, J. ; Wang, Z. Is reverence for life reverence for rule? Awe culture and corporate tax avoidance in China. 2023 Int. Rev. Financ. Anal.. 90 -

15. Yang, B. ; Song, X. Does oil price uncertainty matter in firm innovation? Evidence from China. 2023 Int. Rev. Financ. Anal.. 88 -

16. Yang, X. ; Zhang, H. ; Li, Y. High-speed railway, factor flow and enterprise innovation efficiency: an empirical analysis on micro data. 2022 Socioecon. Plann. Sci.. 82 -

17. Zeng, J. ; Chan, K.C. The tax incentives and corporate cash holdings: evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets. 2023 Int. Rev. Financ. Anal.. 88 -

1. Breaking or making futures: How laws and regulations shape innovation in emerging innovation systems. (2025). Stojcic, Nebojsa ; Vujanovi, Nina ; Baum, Christopher F ; Stoji, Neboja.
   In: Review of Managerial Science.
   RePEc:spr:rvmgts:v:19:y:2025:i:6:d:10.1007_s11846-024-00806-5.

   Full description at Econpapers || Download paper

2. Do venture capital-driven top management changes enhance corporate innovation in private firms?. (2025). Yu, Qianqian.
   In: Journal of Banking & Finance.
   RePEc:eee:jbfina:v:171:y:2025:i:c:s037842662400267x.

   Full description at Econpapers || Download paper

3. Tax information and corporate environmental investment. (2025). Zhang, Jian ; Zhu, Xinyu ; Wu, Wenruo ; Wang, Ningzhi.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007579.

   Full description at Econpapers || Download paper

4. The impact of country risk on innovation: Global evidence. (2025). Wen, Jun ; Duan, Hai-Peng ; Chang, Chun-Ping ; Zhao, Xin-Xin.
   In: Economic Systems.
   RePEc:eee:ecosys:v:49:y:2025:i:2:s0939362524000979.

   Full description at Econpapers || Download paper

5. Export tax rebates, product ranking, and exports of multi-product firms. (2025). Liu, Qiren ; Yuan, Jin ; Du, Jierui ; Zhao, Can.
   In: Economic Modelling.
   RePEc:eee:ecmode:v:144:y:2025:i:c:s026499932400350x.

   Full description at Econpapers || Download paper

6. Environmental enforcement actions and corporate green innovation. (2025). Qiu, Buhui ; He, Qiyang.
   In: Journal of Corporate Finance.
   RePEc:eee:corfin:v:91:y:2025:i:c:s0929119924001731.

   Full description at Econpapers || Download paper

7. Corporate tax cuts for small firms: What do firms do?. (2025). Xie, Weisi ; Xing, Jing ; Wei, Mengying ; Cui, Wei.
   In: Journal of Corporate Finance.
   RePEc:eee:corfin:v:91:y:2025:i:c:s0929119924001718.

   Full description at Econpapers || Download paper

8. The power of financial support in accelerating digital transformation and corporate innovation in China: evidence from banking and capital markets. (2024). Du, Zhuoya ; Wang, Qian.
   In: Financial Innovation.
   RePEc:spr:fininn:v:10:y:2024:i:1:d:10.1186_s40854-023-00584-1.

   Full description at Econpapers || Download paper

9. Macro tax burden, FDI, and national innovation efficiency: A study on the impact of macro tax burden on national innovation efficiency. (2024). Shen, Xiaobo ; Dai, Pingsheng.
   In: PLOS ONE.
   RePEc:plo:pone00:0312451.

   Full description at Econpapers || Download paper

10. Intellectual property rights, taxation, and firms’ innovation: theory and evidence from China. (2024). Zheng, Zhijie ; Yang, Yibai ; Xu, Rongxin.
    In: Journal of Economics.
    RePEc:kap:jeczfn:v:142:y:2024:i:1:d:10.1007_s00712-023-00853-8.

    Full description at Econpapers || Download paper

11. Pioneering Technology Mining Research for New Technology Strategic Planning. (2024). Li, Ziyi ; Yu, Zhaoxu ; Tang, Yixin ; Kang, Xiaoqi ; Zhao, Wenjing ; Zheng, Lingling.
    In: Sustainability.
    RePEc:gam:jsusta:v:16:y:2024:i:15:p:6589-:d:1447857.

    Full description at Econpapers || Download paper

12. Female political leaders and R&D investment. (2024). Guan, Yuexin ; Pan, Wei-Fong ; Tang, Siyu.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:70:y:2024:i:pb:s0275531924001892.

    Full description at Econpapers || Download paper

13. Structural tax reduction, financing constraint relief and enterprise innovation efficiency. (2024). Liu, YU ; Huang, Nianbing.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:60:y:2024:i:c:s1544612323012205.

    Full description at Econpapers || Download paper

14. The impact of the U.S. export controls on Chinese firms innovation: Evidence from Chinese high-tech firms. (2024). Wang, QI ; Cheng, Xiaoke ; Gao, Yuan ; Shen, Haomin.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:95:y:2024:i:pc:s1057521924004423.

    Full description at Econpapers || Download paper

15. Tax incentives for key employees and corporate innovation. (2024). Li, Zhouyang ; Ren, Zhaoyue ; Huang, Yongjian ; Wen, Pengxiang ; Zhang, Hongwei.
    In: Economics Letters.
    RePEc:eee:ecolet:v:238:y:2024:i:c:s0165176524001915.

    Full description at Econpapers || Download paper

16. Does environmental regulation affect corporate environmental awareness? A quasi-natural experiment based on low-carbon city pilot policy. (2024). Lai, Xinjie ; Gao, Xing ; Li, Yue ; Tang, Xuan.
    In: Economic Analysis and Policy.
    RePEc:eee:ecanpo:v:84:y:2024:i:c:p:1164-1184.

    Full description at Econpapers || Download paper

17. Buffing firm innovation by lobbying. (2024). Jiao, Anqi ; Lu, Juntai.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:85:y:2024:i:c:s0929119924000191.

    Full description at Econpapers || Download paper

18. The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms. (2024). Wickel, Sophia ; Daniela, Steinbrenner ; Katharina, Nicolay ; Hannah, Gundert.
    In: The Economists' Voice.
    RePEc:bpj:evoice:v:21:y:2024:i:1:p:97-132:n:1002.

    Full description at Econpapers || Download paper

19. A tale of two taxes: State‐dependency of tax policy. (2024). Ulubasoglu, Mehmet ; Tang, Xueli ; Omay, Tolga ; Gahramanov, Emin ; Arin, Kerim.
    In: Scottish Journal of Political Economy.
    RePEc:bla:scotjp:v:71:y:2024:i:1:p:1-27.

    Full description at Econpapers || Download paper

20. Tax incentives and corporate innovation: Evidence from Chinas value‐added tax reform. (2024). Xie, Zhuan ; Wang, Jun ; Shen, Guangjun ; Liu, Congcong.
    In: Contemporary Economic Policy.
    RePEc:bla:coecpo:v:42:y:2024:i:1:p:183-202.

    Full description at Econpapers || Download paper

21. Does planned innovation promote financial access? Evidence from Vietnamese SMEs. (2023). Pham, Thi Thu Tra ; Tra, Thi Thu ; Vu, Thai ; Nguyen, Son Kien ; Hoang, Hieu Thi.
    In: Eurasian Business Review.
    RePEc:spr:eurasi:v:13:y:2023:i:2:d:10.1007_s40821-023-00238-3.

    Full description at Econpapers || Download paper

22. How do tax reductions motivate technological innovation?. (2023). Yue, Ziyang ; Wang, Haisen ; Yang, Gangqiang.
    In: Palgrave Communications.
    RePEc:pal:palcom:v:10:y:2023:i:1:d:10.1057_s41599-023-02305-6.

    Full description at Econpapers || Download paper

23. Capital Gains Tax, Venture Capital, and Innovation in Start-Ups*. (2023). Eswar, Sapnoti K ; Dimitrova, Lora.
    In: Review of Finance.
    RePEc:oup:revfin:v:27:y:2023:i:4:p:1471-1519..

    Full description at Econpapers || Download paper

24. Digital Transformation, Top Management Team Heterogeneity, and Corporate Innovation: Evidence from A Quasi-Natural Experiment in China. (2023). Zhang, Qincheng ; Yang, Mingzeng.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:3:p:1780-:d:1038787.

    Full description at Econpapers || Download paper

25. Does tax uncertainty affect firm innovation speed?. (2023). Chen, Wanyi ; Jin, Rong.
    In: Technovation.
    RePEc:eee:techno:v:125:y:2023:i:c:s0166497223000822.

    Full description at Econpapers || Download paper

26. Do social policies foster innovation? Evidence from Indias CSR regulation. (2023). Homroy, Swarnodeep ; Gangopadhyay, Shubhashis.
    In: Research Policy.
    RePEc:eee:respol:v:52:y:2023:i:1:s0048733322001755.

    Full description at Econpapers || Download paper

27. CEOs’ multicultural backgrounds and firm innovation: Evidence from China. (2023). Xia, Yifei ; Li, Kailun ; Zhang, Jianing.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:57:y:2023:i:c:s154461232300627x.

    Full description at Econpapers || Download paper

28. Tax policy reform and corporate innovation in China. (2023). Jiang, Xiaozhen ; Fang, Liting ; He, Lerong.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:55:y:2023:i:pa:s1544612323002635.

    Full description at Econpapers || Download paper

29. Does oil price uncertainty affect corporate innovation?. (2023). Wang, Xinyu ; Amin, Md Ruhul ; Aktas, Elvan.
    In: Energy Economics.
    RePEc:eee:eneeco:v:118:y:2023:i:c:s0140988323000117.

    Full description at Econpapers || Download paper

30. R&D tax credits, technology spillovers, and firms product convergence. (2023). Byun, Seong K ; Oh, Jong-Min ; Xia, Han.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:80:y:2023:i:c:s0929119923000561.

    Full description at Econpapers || Download paper

31. Taxation and Innovation: How R&D Tax Credit Schemes Foster Innovation in the Private Sector. (2023). Falck, Oliver ; Pfaffl, Christian ; Kerkhof, Anna.
    In: EconPol Forum.
    RePEc:ces:epofor:v:24:y:2023:i:04:p:61-66.

    Full description at Econpapers || Download paper

32. Do takeover threats influence corporate social responsibility? Evidence from hostile takeover vulnerability. (2022). Jiraporn, Pornsit ; Phiromswad, Piyachart ; Chatjuthamard, Pattanaporn ; Wongsinhirun, Nopparat.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:29:y:2022:i:5:p:1203-1213.

    Full description at Econpapers || Download paper

33. Can Environmental Policy Encourage Technical Change? Emissions Taxes and R&D Investment in Polluting Firms. (2022). Thomann, Christian ; Brown, James R ; Martinsson, Gustav.
    In: The Review of Financial Studies.
    RePEc:oup:rfinst:v:35:y:2022:i:10:p:4518-4560..

    Full description at Econpapers || Download paper

34. State-Level Urban Agglomeration and Enterprise Innovation: A Quasi-Natural Experiment. (2022). Wu, Wanshu ; Zhao, Kai ; Huang, Huahua.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:15:p:9170-:d:872284.

    Full description at Econpapers || Download paper

35. A policy toolkit to increase research and innovation in the European Union. (2022). van Reenen, John ; Teichgraeber, Andreas.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:117801.

    Full description at Econpapers || Download paper

36. Internal information quality and financial policy peer effects. (2022). Liu, Yongda ; Yin, Chao ; Padgett, Carol.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003076.

    Full description at Econpapers || Download paper

37. Monitoring institutional ownership and corporate innovation. (2022). Yang, Tina ; Miller, Steve ; Wang, Bin ; Qiu, Bin.
    In: Journal of Empirical Finance.
    RePEc:eee:empfin:v:69:y:2022:i:c:p:144-165.

    Full description at Econpapers || Download paper

38. Corporate tax competition and innovation: An inverted-U relationship. (2022). Zhu, Xiaoyang.
    In: Economics Bulletin.
    RePEc:ebl:ecbull:eb-21-00626.

    Full description at Econpapers || Download paper

39. A policy toolkit to increase research and innovation in the European Union. (2022). van Reenen, John ; Teichgraeber, Andreas.
    In: CEP Discussion Papers.
    RePEc:cep:cepdps:dp1832.

    Full description at Econpapers || Download paper

40. Innovative firms’ cash holdings, tax policies, and institutional environments. (2022). Lin, Tsechun.
    In: Financial Management.
    RePEc:bla:finmgt:v:51:y:2022:i:3:p:869-902.

    Full description at Econpapers || Download paper

41. Appropriating the returns of patent statistics: Take-up and development in the wake of Zvi Griliches. (2021). Godinho, Manuel ; Confraria, Hugo ; Mendonca, Sandro.
    In: SPRU Working Paper Series.
    RePEc:sru:ssewps:2021-07.

    Full description at Econpapers || Download paper

42. Does the Low-Carbon City Pilot Policy Promote Green Technology Innovation? Based on Green Patent Data of Chinese A-Share Listed Companies. (2021). Wei, Xinyi ; Shen, Weiteng ; Hu, Qiuguang ; Ma, Jintao.
    In: IJERPH.
    RePEc:gam:jijerp:v:18:y:2021:i:7:p:3695-:d:528698.

    Full description at Econpapers || Download paper

43. Cross-border effects of R&D tax incentives. (2021). Schwab, Thomas ; Knoll, Bodo ; Riedel, Nadine ; Todtenhaupt, Maximilian ; Voget, Johannes.
    In: Research Policy.
    RePEc:eee:respol:v:50:y:2021:i:9:s0048733321001268.

    Full description at Econpapers || Download paper

44. Tax policy and innovation performance: Evidence from enactment of the alternative simplified credit. (2021). Wang, Yanzhi ; Kao, Wei-Chuan ; Chen, Sheng-Syan.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:125:y:2021:i:c:s037842662100039x.

    Full description at Econpapers || Download paper

45. Corporate Tax Cuts for Small Firms: What Do Firms Do?. (2021). Xie, Weisi ; Cui, Wei ; Wei, Mengying ; Xing, Jing.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9389.

    Full description at Econpapers || Download paper

46. Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country. (2019). Shao, Yuchen ; Xiao, Chengrui.
    In: Journal of Comparative Economics.
    RePEc:eee:jcecon:v:47:y:2019:i:2:p:470-486.

    Full description at Econpapers || Download paper

Report date: 2025-09-21 11:31:49 || Missing content? Let us know