Characteristics and Enlightenment of the Development of Intellectual Property Tax Incentives —— Comparative Analysis Based on Patent Box Regimes Before and After the BEPS Action Plan
Regional Income Level, Labor Effective Tax Rate and Human Capital Accumulation-Based on Empirical Study with Provincial Variable Coefficient Panel Data
Which Kind of Government Subsidies Will Promote Innovation More Effectively? ——Analysis on Different Ownership Enterprises by PVAR Model in Pharmaceutical Manufacturing Industry