Tax cuts and enterprises’ R&D intensity: Evidence from a natural experiment in China
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DOI: 10.1016/j.econmod.2019.10.031
Abstract: Abstract This paper studies the impact of tax cuts on enterprises’ R&D intensity. We use a natural experiment involving China’s business tax changing to value-added tax (“BT to VAT”) to identify any causality. The results… read more here.
Keywords: tax; natural experiment; enterprises intensity; tax cuts ... See more keywords