The road to digital innovation: Vertical spillovers of corporate income tax incentives

Economic Modelling 2026

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Authors: Kun Li, Siyu Wan

DOI: 10.1016/j.econmod.2026.107561

Cited by: 1

References: 108

Fields of Study & Subjects

Corporate Taxation and Avoidance Innovation Policy and R&D Taxation and Compliance Studies

References 108