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Local tax competition and corporate R&D investments: evidence from a tax reform in China

Bohang Gu et al.

Applied Economics2026https://doi.org/10.1080/00036846.2026.2638541article
AJG 2ABDC A
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0.50

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https://doi.org/https://doi.org/10.1080/00036846.2026.2638541

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@article{bohang2026,
  title        = {{Local tax competition and corporate R&D investments: evidence from a tax reform in China}},
  author       = {Bohang Gu et al.},
  journal      = {Applied Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1080/00036846.2026.2638541},
}

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Local tax competition and corporate R&D investments: evidence from a tax reform in China

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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