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This paper investigates the behavioral additionality effects of a unique high‐ and new‐ technology enterprise (HNTE) program in China. The program provides a reduced corporate income tax to certificated HNTEs. By distinguishing research expenses from development costs, we examine if the tax incentive program affects firms’ composition of R&D investment, based on a sample of Chinese listed firms. The results indicate that the tax incentive program encourages firms to focus more on development than on research. The effects are also found to be heterogeneous among the first‐time, repeated, and one‐time certification users. The results imply that tax incentives prompt firms to invest in short‐term development opportunities with promising private returns. Conversely, they are less likely to stimulate risky research projects with potential high rates of social and long‐term economic returns. Our study highlights the importance of understanding the behavioral additionality effects for innovation policy evaluations and better policy designs.

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Ni‐rich cathodes with high energy densities are considered as promising candidates for advanced lithium‐ion batteries, whereas their commercial application is in dilemma due to dramatic capacity decay and poor structure stability stemmed from interfacial instability, structural degradation, and stress–strain accumulation, as well as intergranular cracks. Herein, a piezoelectric LiTaO3 (LTO) layer is facilely deposited onto Li[NixCoyMn1−x−y]O2 (x = 0.6, 0.8) cathodes to induce surface polarized electric fields via the intrinsic stress–strain of Ni‐rich active materials, thus modulating interfacial Li+ kinetics upon cycling. Various characterizations indicate that the electrochemical performances of LTO‐modified cathodes are obviously enhanced even under large current density and elevated temperature. Intensive explorations from in situ X‐ray diffraction technique, finite element analysis, and first‐principle calculation manifest that the improvement mechanism of LTO decoration can be attributed to the enhanced structural stability of bulk material, suppressed stress accumulation, and regulated ion transportation. These findings provide deep insight into surface coupling strategy between mechanical and electric fields to regulate the interfacial Li+ kinetics behavior and enhance structure stability for Ni‐rich cathodes, which will also arouse great interest from scientists and engineers in multifunctional surface engineering for electrochemical systems.