{"id":"https://openalex.org/W4313446375","doi":"https://doi.org/10.1504/ijtm.2023.10053156","title":"Tax incentive, R&D manipulation and enterprises' innovation performance: the moderating role of political connections","display_name":"Tax incentive, R&D manipulation and enterprises' innovation performance: the moderating role of political connections","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4313446375","doi":"https://doi.org/10.1504/ijtm.2023.10053156"},"language":"en","primary_location":{"id":"doi:10.1504/ijtm.2023.10053156","is_oa":false,"landing_page_url":"http://dx.doi.org/10.1504/ijtm.2023.10053156","pdf_url":null,"source":{"id":"https://openalex.org/S171720814","display_name":"International Journal of Technology Management","issn_l":"0267-5730","issn":["0267-5730","1741-5276"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Technology Management","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078240587","display_name":"Luis Antonio Cristofini","orcid":null},"institutions":[{"id":"https://openalex.org/I47720641","display_name":"Huazhong University of Science and Technology","ror":"https://ror.org/00p991c53","country_code":"CN","type":"education","lineage":["https://openalex.org/I47720641"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Luis Antonio Cristofini","raw_affiliation_strings":["School of Economics, Huazhong University of Science and Technology, Wuhan, China"],"affiliations":[{"raw_affiliation_string":"School of Economics, Huazhong University of Science and Technology, Wuhan, China","institution_ids":["https://openalex.org/I47720641"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103325809","display_name":"Jingyi Yang","orcid":"https://orcid.org/0000-0003-4640-664X"},"institutions":[{"id":"https://openalex.org/I47720641","display_name":"Huazhong University of Science and Technology","ror":"https://ror.org/00p991c53","country_code":"CN","type":"education","lineage":["https://openalex.org/I47720641"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jingyi Yang","raw_affiliation_strings":["School of Economics, Huazhong University of Science and Technology, Wuhan, China"],"affiliations":[{"raw_affiliation_string":"School of Economics, Huazhong University of Science and Technology, Wuhan, China","institution_ids":["https://openalex.org/I47720641"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047687614","display_name":"Ping Wei","orcid":"https://orcid.org/0000-0001-6110-7061"},"institutions":[{"id":"https://openalex.org/I47720641","display_name":"Huazhong University of Science and Technology","ror":"https://ror.org/00p991c53","country_code":"CN","type":"education","lineage":["https://openalex.org/I47720641"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Ping Wei","raw_affiliation_strings":["School of Economics, Huazhong University of Science and Technology, Wuhan, China"],"affiliations":[{"raw_affiliation_string":"School of Economics, Huazhong University of Science and Technology, Wuhan, China","institution_ids":["https://openalex.org/I47720641"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100944783","display_name":"Xiong Ran","orcid":null},"institutions":[{"id":"https://openalex.org/I47720641","display_name":"Huazhong University of Science and Technology","ror":"https://ror.org/00p991c53","country_code":"CN","type":"education","lineage":["https://openalex.org/I47720641"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Ran Xiong","raw_affiliation_strings":["School of Economics, Huazhong University of Science and Technology, Wuhan, China"],"affiliations":[{"raw_affiliation_string":"School of Economics, Huazhong University of Science and Technology, Wuhan, China","institution_ids":["https://openalex.org/I47720641"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5078240587"],"corresponding_institution_ids":["https://openalex.org/I47720641"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.00198778,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"91","issue":"3/4","first_page":"264","last_page":"264"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12722","display_name":"Innovation Policy and R&D","score":0.9649999737739563,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12722","display_name":"Innovation Policy and R&D","score":0.9649999737739563,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/incentive","display_name":"Incentive","score":0.7639656066894531},{"id":"https://openalex.org/keywords/politics","display_name":"Politics","score":0.6160625219345093},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6152305006980896},{"id":"https://openalex.org/keywords/industrial-organization","display_name":"Industrial organization","score":0.41582751274108887},{"id":"https://openalex.org/keywords/business-administration","display_name":"Business administration","score":0.34103453159332275},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.2799859046936035},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.26986759901046753},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.07387655973434448}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7639656066894531},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.6160625219345093},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6152305006980896},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.41582751274108887},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.34103453159332275},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.2799859046936035},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.26986759901046753},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.07387655973434448},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1504/ijtm.2023.10053156","is_oa":false,"landing_page_url":"http://dx.doi.org/10.1504/ijtm.2023.10053156","pdf_url":null,"source":{"id":"https://openalex.org/S171720814","display_name":"International Journal of Technology Management","issn_l":"0267-5730","issn":["0267-5730","1741-5276"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Technology Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.5299999713897705}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2367468089","https://openalex.org/W2358591856","https://openalex.org/W2098133976","https://openalex.org/W2347416728","https://openalex.org/W2974100988","https://openalex.org/W2215702767","https://openalex.org/W4388137405","https://openalex.org/W2980164204","https://openalex.org/W2192670466","https://openalex.org/W3009514698"],"abstract_inverted_index":{"Mainland":[0],"China":[1],"has":[2],"a":[3,14,26,142],"tax":[4,17,137],"incentive":[5],"named":[6],"the":[7,40,52,68,78,119,132,147],"policy":[8,148],"of":[9,43,54,111,131,149],"recognising":[10,32,71,150],"HTEs":[11,33,55,72],"that":[12,51,63,101],"provides":[13],"15%":[15],"preferential":[16],"rate":[18],"to":[19,58,108],"enterprises":[20],"whose":[21],"investment":[22,124],"in":[23,83],"R&D":[24,47,113,123],"exceeds":[25],"given":[27],"notch.":[28],"We":[29],"evaluate":[30],"how":[31],"affects":[34],"enterprises'":[35,59,74,106],"innovation":[36,60,75],"performance":[37,61],"and":[38,46,73,92,115,125,139],"explore":[39],"moderating":[41,79],"role":[42],"political":[44,64,102],"connections":[45,65,103],"manipulation.":[48],"Results":[49],"show":[50],"recognition":[53],"relates":[56],"positively":[57],"but":[62],"negatively":[66],"moderate":[67],"relationship":[69,120],"between":[70,121],"performance.":[76],"However,":[77],"effect":[80],"exists":[81],"only":[82],"regions":[84],"with":[85],"more":[86],"government":[87],"intervention,":[88],"less":[89,93],"financial":[90],"development,":[91],"protection":[94],"for":[95,145],"intellectual":[96],"property.":[97],"Further":[98],"analysis":[99],"shows":[100],"significantly":[104],"increase":[105],"efforts":[107],"manipulate":[109],"reports":[110],"their":[112,122],"expenses,":[114],"such":[116],"manipulation":[117],"weakens":[118],"output.":[126],"Our":[127],"conclusions":[128],"provide":[129],"evidence":[130],"distortion":[133],"created":[134],"by":[135],"this":[136],"incentive,":[138],"they":[140],"offer":[141],"theoretical":[143],"reference":[144],"improving":[146],"HTEs.":[151]},"counts_by_year":[],"updated_date":"2026-01-24T23:23:39.755997","created_date":"2025-10-10T00:00:00"}