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Keywords: R&D tax deduction policy
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Journal Articles
International Journal of Emerging Markets (2025) 20 (4): 1507–1529.
Published: 29 June 2023
...Yanan He; Xindong Zhang; Panpan Hao; Xiaoyong Dai; Haiyan Xue Purpose This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward. Design/methodology/approach This paper employs the ratio of actual tax savings as a proxy...
