The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China
收藏NBER2018-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w25146
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资源简介：
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
提供机构：
美国国家经济研究局
创建时间：
2018-10-01
