R&D Deduction Policy and Corporate Industry Chain Linkage: Evidence From China
This study examines whether and how the research and development (R&D) tax deduction policies affect corporate industrial chain linkages. Using data from Chinese A-share listed companies covering 2007 to 2022, empirical research was conducted using the difference-in-differences (DID) method. The...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2025-08-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440251353568 |
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