Notching R&D Investment with Corporate Income Tax Cuts in China
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We study a Chinese policy that awards substantial tax cuts to rms with R&D investment over a threshold or notch. Quasi-experimental variation and administrative tax data show a signicant increase in reported R&D that is partly driven by rms relabeling expenses as R&D. Structural estimates show
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美国国家经济研究局创建时间：
2018-06-01
