The optimal taxation level and tax structure depend on numerous factors and enormously
differ from country to country. However, the two mentioned tax policy instruments could …

Industry 4.0 has already become part of the world's largest manufacturers and is beginning
to influencing small and medium-sized enterprises (SMEs) through the supply chain. High …

Faced with the mainstream trend of subsidy reduction, how to effectively guide NEV
enterprises to innovate through nonsubsidized incentive is a pressing issue to be addressed …

The understanding of the impact of different government support methods on R&D efficiency
is of great significance for evaluating the performance of innovation policies in various …

In the management literature, the terminologies of assessment and evaluation in some
cases are treated synonymously and are used interchangeably. However, these terms have …

The study estimates the impact of cluster commercial credit on manufacturing total factor
productivity from the perspective of county-level clusters. The data were collected from 1998 …

As a result of unbalanced energy structure, high carbon emissions, and global climate
change, carbon lock-in has gained considerable attention. To achieve carbon unlocking …

Economic policy uncertainty (EPU) may pose a risk or provide an opportunity for
corporations. This study empirically investigates the impact of EPU on the corporate …

High-tech small-and medium-sized enterprises (SMEs) need to innovate and invest in
research and development (R&D) activities to remain competitive. However, due to their …

Purpose There is a scarcity of empirical evidence in the literature on the chain of causality
involving tax incentives for Research and Development (R&D) activities and their …