首页基地简介研究队伍学术成果学术交流人才培养出版刊物资料信息
当前位置: 首页>>通知通告>>正文
经济政治论文研讨会第六十五期通知:税收激励与研发投资
2021-06-10 15:30  

论文题目:Zhao Chen Zhikuo Liu Juan Carlos Suárez Serrato Daniel Yi Xu, 2021. Notching R&D Investment with Corporate Income Tax Cuts in China, American Economic Review, forecoming.

主持:李永涛副教授 

主讲:宋经翔,公共管理学院,博士研究生一年级 

时间:2021年6月10日,星期三,17:30-19:00 

地点:腾讯会议 

论文摘要 

We study a Chinese policy that awards substantial tax cuts to firms with R&D investment over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a significant increase in reported R&D that is partly driven by firms relabeling expenses as R&D. Structural estimates show relabeling accounts for 24.2% of reported R&D and that doubling R&D would increase productivity by 9%. Policy simulations show that firm selection and relabeling determine the cost-effectiveness of stimulating R&D, that notch-based policies are more effective than tax credits when relabeling is prevalent, and that modest spillovers justify the program from a welfare perspective.

关闭窗口
中国 沈阳 辽宁大学转型国家经济政治研究中心 2016 版权所有
Copyright Research Center for the Economies and Politics of Transitional Countries (RCEPTC),Liaoning University All Rights Reserved
地址:沈阳市沈北新区道义南大街58号 邮编:110136 电话:0086-24-62602446 传真:0086-24-62602447 邮箱:rceptc@lnu.edu.cn