Firm R&D, innovation and easing financial constraints in China: Does corporate tax reform matter?

Business & Economics

• Corporate Tax 98%
• Tax Reform 92%
• Financial Constraints 92%
• Innovation 64%
• R and D 62%
• Innovation Activities 48%
• China 43%
• Private Sector 28%
• Tax Burden 27%
• Innovation Success 15%
• Value Added Tax 14%
• Underinvestment 14%
• Market Failure 12%
• Difference-in-differences 12%
• Cash Flow 10%
• Liquidity 9%
• New Products 9%

Engineering & Materials Science

• Taxation 100%
• Sales 20%