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【With the same tag:【政策持续性】 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

| F812.42;F273.1

Sustained Tax Preferential Expectations and Firms’ Innovation Behavior: Evidence from Intersection of Two Types of VAT Refund Policies

Liu Jindong, Li Yimeng

In recent years, as market expectations have relatively weakened, firms are facing increasing uncertainty. R&D strategies are becoming more conservative, making the problem of “quanti...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 49 - 63

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