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【With the same column:【专题讨论·税收政策】 Found 2 articles】 /Page Order by: Asce Desc

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| F275

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

The coexistence of incentive and catering effects is a significant and complex phenomenon in the implementation of innovation-oriented industrial policies. As a widely applicable innovatio...

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

| F812.2

Changes in Regional Effective Tax Rates and Existence of Private Enterprises: Asymmetric Characteristics and Adjacenct Effect

Yao Dongmin, Wang Yifei, Wang Zihao

Tax policy is a key measure to optimize the development environment of the private economy. Theoretically, tax and the private economy are hot issues in public economics research, and have...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20250429.201

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 64 - 78,107

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