折旧(经济)
经济
货币经济学
中国
税收政策
国际经济学
产品(数学)
宏观经济学
税制改革
公共经济学
微观经济学
利润(经济学)
几何学
数学
金融资本
政治学
法学
资本形成
标识
DOI:10.1080/13504851.2024.2367083
摘要
Using the 2014 accelerated depreciation tax policy (ADP) in China as a quasi-natural experiment, this study examines ADP's impact on multiple-product firms' export behaviour. Using data on Chinese A-share listed multiple-product companies from 2011 to 2016, we find that ADP enhances export product quality and reduces the unit price of export products by increasing enterprise innovation, accelerating 'machine replacing labours', and realizing the 'economies of scale effect'. Notably, these effects are pronounced in cost-based competence firm. These findings provide developing countries with insights into the use of ADP to encourage high-quality export development.
科研通智能强力驱动
Strongly Powered by AbleSci AI