税收激励与企业创新:述评与展望

被引:43
作者
孙莹 [1 ]
顾晓敏 [2 ]
机构
[1] 中共上海市委党校经济管理教研部
[2] 上海立信会计金融学院
关键词
税收激励; 企业创新; 政策效果; 影响因素; 作用机理;
D O I
10.16314/j.cnki.31-2074/f.2020.03.008
中图分类号
F812.42 [税收]; F273.1 [企业技术管理];
学科分类号
020205 [产业经济学]; 020219 [财政学(含:税收学)];
摘要
税收激励政策对企业创新的影响一直是学术界研究的焦点。文章遵循"作用路径-政策效果-影响因素"的逻辑思路,回顾与梳理国内外相关文献后发现:现有研究主要关注不同视角下税收激励政策对企业创新的影响,以及导致政策效应变化的内外部影响因素,并呈现出阶段性特点与趋势;后续研究可进一步探讨税收激励的作用机理,挖掘影响政策效应的内外部因素和具体政策类型的作用效果,持续关注国外税收政策的动态变化。
引用
收藏
页码:114 / 128
页数:15
相关论文
共 58 条
[1]
Do R&D tax incentives work? Firm-level evidence from China.[J].Junxue Jia;Guangrong Ma.China Economic Review.2017,
[2]
The incentive effects of R&D tax credits: An empirical examination in an emerging economy [J].
Chen, Ming-Chin ;
Gupta, Sanjay .
JOURNAL OF CONTEMPORARY ACCOUNTING & ECONOMICS, 2017, 13 (01) :52-68
[3]
Do the effects of R&D tax credits vary across industries? A meta-regression analysis [J].
Castellacci, Fulvio ;
Lie, Christine Mee .
RESEARCH POLICY, 2015, 44 (04) :819-832
[4]
The value of local political connections in a low-corruption environment [J].
Amore, Mario Daniele ;
Bennedsen, Morten .
JOURNAL OF FINANCIAL ECONOMICS, 2013, 110 (02) :387-402
[5]
Tax incentives and R&D activity: Firm-level evidence from Taiwan [J].
Yang, Chih-Hai ;
Huang, Chia-Hui ;
Hou, Tony Chieh-Tse .
RESEARCH POLICY, 2012, 41 (09) :1578-1588
[6]
Do financing constraints matter for R&D? [J].
Brown, James R. ;
Martinsson, Gustav ;
Petersen, Bruce C. .
EUROPEAN ECONOMIC REVIEW, 2012, 56 (08) :1512-1529
[7]
R&D investment responses to R&D subsidies: a theoretical analysis and a microeconometric study.[J].Tor Jakob Klette; Jarle Møen.World Review of Science; Technology and Sustainable Development.2012, 2/3/4
[8]
Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003.[J].Hiroyuki Kasahara;Katsumi Shimotsu;Michio Suzuki.Journal of The Japanese and International Economies.2014, Mar.
[9]
Motivating Innovation [J].
Manso, Gustavo .
JOURNAL OF FINANCE, 2011, 66 (05) :1823-1860
[10]
The effects of R&D tax credits on patenting and innovations.[J]..Research Policy.2011, 2