Do the policy burdens of state-owned enterprises affect the efficiency of resource allocation of tax incentives?

Liao, Feimei; Sun, Yuan; Xu, Shulin

doi:10.1007/s11356-023-27737-0

Cited by 6 publications

(2 citation statements)

References 58 publications

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“…First, business decision-making among different types of firms follows distinct behavioral patterns termed "routines" [51]. State-owned enterprises are more likely to obtain preferential policy incentives in tax benefits and financial resources [52], but the parallel implementation of multiple policies may lead to substitution effects and reduce incentive effects for innovation. Second, non-state-owned enterprises can only sustain long-term development by increasing capital investment, acquiring talents, and consolidating innovative technologies.…”

Section: Enterprise Ownership Heterogeneitymentioning

confidence: 99%

Impact of National Innovative City Policy on Enterprise Green Technology Innovation—Mediation Role of Innovation Environment and R&D Investment

Cui,

Ning,

Song

et al. 2024

Sustainability

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This study investigates the impact of the national innovative city policy on enterprise green technology innovation amid China’s transformation from a resource-dependent to an innovation-driven economy. Working on city- and enterprise-level data from 2003 to 2018, this study employs the multi-period difference-in-differences (DID) model and the Sobel test to explore the impact of innovative city policies. The empirical results demonstrate that the innovative city policy has improved both the quantity and quality of enterprises’ green technology innovation output. This positive impact is accomplished via improving the urban innovation environment and stimulating enterprise research and development (R&D) investment. The promoting effect of the policy is stronger in attaining green utility patents by state-owned enterprises and green invention patents by non-state-owned enterprises. The positive policy impact is more pronounced for large enterprises. This study provides micro-level evidence regarding the policy’s impact on green innovation, and the results carry valuable policy implications.

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Section: Enterprise Ownership Heterogeneitymentioning

confidence: 99%

Impact of National Innovative City Policy on Enterprise Green Technology Innovation—Mediation Role of Innovation Environment and R&D Investment

Cui,

Ning,

Song

et al. 2024

Sustainability

View full text Add to dashboard Cite

show abstract

“…It is easier for high-tech enterprises to raise funds, and they will be more confident and motivated to devote themselves to enterprise construction and scientific research and development. If the country wants to win the tough battle of technology, it needs the support of high-tech enterprises, solves the problem of high-tech enterprises "sticking their necks" and strategically deploys a number of technology research and development projects, so as to firmly grasp scientific and technological innovation in our own hands [5] .…”

Section: Further Improve the Financial Marketmentioning

confidence: 99%

Research on the Effect and Optimization Measures of Tax Preference on High-tech Enterprises

2023

AJBM

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Strengthen the dominant position of scientific and technological innovation of enterprises, give play to the leading and supporting role of key scientific and technological enterprises, create a good environment conducive to the growth of small and medium-sized scientific and technological enterprises, and promote the deep integration of capital chain and talent chain in innovation chain industrial chain. High-tech enterprises are the main force of high-quality development. China has issued a series of preferential tax policies to support and encourage high-quality development of high-tech enterprises. However, there are still some areas that need to be improved and optimized in the formulation, implementation and practical application of tax-related policies in China. This paper mainly analyzes the existing problems from three dimensions: corporate income tax, personal income tax and valueadded tax, and puts forward some suggestions and opinions, with a view to realizing more scientific and rational tax preferential policies for high-tech enterprises.

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Pressure or benefits? A multidimensional heterogeneity perspective on the role of environmental self-regulation in firms’ resource acquisition

Tian,

Hu,

Huang

et al. 2024

Environ Dev Sustain

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Do the policy burdens of state-owned enterprises affect the efficiency of resource allocation of tax incentives?

Cited by 6 publications

References 58 publications

Impact of National Innovative City Policy on Enterprise Green Technology Innovation—Mediation Role of Innovation Environment and R&D Investment

Impact of National Innovative City Policy on Enterprise Green Technology Innovation—Mediation Role of Innovation Environment and R&D Investment

Research on the Effect and Optimization Measures of Tax Preference on High-tech Enterprises

Pressure or benefits? A multidimensional heterogeneity perspective on the role of environmental self-regulation in firms’ resource acquisition

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