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| A Study on the Income Tax Incentives Effectiveness for Technical Innovation under the Constraints of Enterprise Behavior |
| Li Yanyan;Wang Kun |
| School of Finance, Renmin University of China, Bei |
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Abstract The income tax incentive effectiveness for technical innovation depends on not only the design of policy itself, but also the sensitivity of enterprise investment behavior to tax policy. The income tax incentives effectiveness being an institution drive m
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Received: 12 November 2015
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