Tax incentives and corporate internationalization performance: evidence from China's accelerated depreciation policy

被引：0

作者：

Feng, Qianbin ^{[1
,2
]}

Zhao, Lexin ^{[1
]}

Xu, Yanhui ^{[1
]}

机构：

[1] Zhejiang Univ, Sch Econ, Yuhangtang Rd, Hangzhou 310058, Peoples R China

[2] Zhejiang Univ, Inst Fiscal Big Data & Policy, Hangzhou, Peoples R China

来源：

APPLIED ECONOMICS LETTERS | 2023年 / 30卷 / 16期

基金：

中国国家自然科学基金;

关键词：

Tax incentive; internationalization performance; market expansion; accelerated depreciation; FIRM INVESTMENT;

D O I：

10.1080/13504851.2023.2187029

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Using data of China's listed companies from 2010 to 2018, we investigate the effects of China's accelerated depreciation (CACD) policy on corporate internationalization performance. The results show that CACD policy increases corporate incomes in foreign markets by 16.15% through the market expansion channel and the innovation incentive channel. The policy effect is more pronounced for firms with better corporate governance, more serious financial constraints, and weaker financial risks.

引用

页码：2299 / 2305

页数：7

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