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Keywords: Capital tax incentives
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Journal Articles
Journal:
Kybernetes
Kybernetes (2025) 54 (5): 2862–2891.
Published: 22 January 2024
...Haibo Feng; Caixia Zong Purpose This study aims to investigate the influence and impact mechanism of capital tax incentives on firm innovation. Design/methodology/approach This study employs the difference-in-differences (DID) method, in conjunction with the exogenous impact of accelerated...
