| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w25146 |
| 来源ID | Working Paper 25146 |
| The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China | |
| Jing Cai; Yuyu Chen; Xuan Wang | |
| 发表日期 | 2018-10-15 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | This paper exploits a tax reform on manufacturing firms in China to study the impact of taxes on firm innovation. The reform switched the corporate income tax collection from the local to the state tax bureau and reduced the effective tax rate by 10%. The reform only applied to firms established after January 2002, allowing us to use regression discontinuity design as the identification strategy. The results show that lower taxes improved both quantity and quality of firm innovation. Moreover, the reform has a bigger impact on firms that are financially constrained and firms that engage more in tax evasion. |
| 主题 | Public Economics ; Taxation ; Development and Growth ; Innovation and R& ; D |
| URL | https://www.nber.org/papers/w25146 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582819 |
| 推荐引用方式 GB/T 7714 | Jing Cai,Yuyu Chen,Xuan Wang. The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w25146.pdf（610KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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