Impact of tax incentives on corporate patient capital: evidence from income tax preferences and pretax additional deduction on R&D expenditure in China
Year: 2026
Type: article
Source: Applied Economics
Authors: Hang Liu, Zhenghao Yao, Qifeng Gu
Institution: Xi'an Jiaotong University
Language: English
Topic: Innovation Policy and R&D
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W7225311736