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Persistence in Tax Incentive Application by Enterprises and Dynamic Changes in Policy Effects: Evidence from the R&D Expense Super-deduction Policy
He Yanan, Li Dan, Wang Xiaoyan, et al
First published at: Jun 03, 2025
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doi:10.16538/j.cnki.jfe.20241219.101
Journal of Finance and Economics, Vol. 51, Issue 06, pp. 79 - 93
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