Tax incentives for key employees and corporate innovation

被引：5
|
作者：
Huang, Yongjian [1 ]
Ren, Zhaoyue [1 ,6 ]
Zhang, Hongwei [2 ]
Wen, Pengxiang [3 ,4 ]
Li, Zhouyang [5 ]
机构：
[1] Cent Univ Finance & Econ, Sch Finance, Beijing, Peoples R China
[2] Cent Univ Finance & Econ, Sch Econ, Beijing, Peoples R China
[3] Yunnan Transportat Dev Investment Co, Kunming, Peoples R China
[4] Beijing Technol & Business Univ, Sch Econ, Beijing, Peoples R China
[5] Univ Southampton, Fac Social Sci, Southampton, England
[6] 39 South Coll Rd, Beijing, Peoples R China
来源：
ECONOMICS LETTERS | 2024年 / 238卷
关键词：
Corporate innovation; Tax incentives; Key employees; Equity incentives; Human capital; STOCK-OPTIONS;
D O I：
10.1016/j.econlet.2024.111708
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study finds that tax incentives for key employees promote corporate innovation, especially in firms with lower employee compensation and firms that are less risk -taking. Furthermore, increased corporate human capital could be a channel through which innovation is advanced.
引用
收藏
页数：6
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