Research on the Effects of Tax incentives on Discretionary R&D Investment, Corporate Tax Avoidance and Firm Risks

Sun Hongyan, U Sio Chong, Hong Fang

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Journal of Macau University of Science and Technology(Humanities and Social Sciences) ›› 2023, Vol. 17 ›› Issue (2) : 49-78. DOI: 10.58664/mustjournal.2023.06.003

Research on the Effects of Tax incentives on Discretionary R&D Investment, Corporate Tax Avoidance and Firm Risks

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{{article.zuoZheEn_L}}. {{article.title_en}}. {{journal.qiKanMingCheng_EN}}. 2023, 17(2): 49-78 https://doi.org/10.58664/mustjournal.2023.06.003

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