The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China
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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
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美国国家经济研究局创建时间：
2018-10-01
