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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Bibliographic Details
Main Authors: Tingting Wu, Zhen Yang, Wenlong Liu, Huiqiang Ni
Format: Article
Language:English
Published: SAGE Publishing 2025-08-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440251353568
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