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SSRN
Does Rice Farming Shape Individualism and Innovation? A Response to Talhelm et al. (2014)
In: IFPRI Discussion Paper 1389
SSRN
From "Made in China" to "Innovated in China": Necessity, prospect, and challenges
PR ; IFPRI3; CRP2; ISI; Capacity Strengthening; C Improving markets and trade; F Strengthening institutions and governance ; PIM; DSGD ; CGIAR Research Program on Policies, Institutions, and Markets (PIM)
BASE
From "Made in China" to "Innovated in China": Necessity, Prospect, and Challenges
In: NBER Working Paper No. w22854
SSRN
Working paper
Tax incentives and corporate innovation: Evidence from China's value‐added tax reform
In: Contemporary economic policy: a journal of Western Economic Association International, Volume 42, Issue 1, p. 183-202
ISSN: 1465-7287
AbstractInnovation is crucial for technological progress and economic development. Using the value‐added tax (VAT) reform in China as a policy shock, this study explores whether tax incentives are beneficial in promoting corporate innovation. We find that the VAT reform has a significant positive impact on corporate innovation, and the finding holds under a series of robustness checks. Mechanism analysis suggests that the VAT reform promotes firms' innovation activities mainly by alleviating financing constraints and amplifying research and development intensity. This study offers policy implications for using tax policies to stimulate corporate innovation.
Roads to innovation: Firm-level evidence from People's Republic of China (PRC)
In: China economic review, Volume 49, p. 154-170
ISSN: 1043-951X