Tax incentives for key employees and corporate innovation

被引：1

作者：

Huang, Yongjian ^{[1
]}

Ren, Zhaoyue ^{[1
,6
]}

Zhang, Hongwei ^{[2
]}

Wen, Pengxiang ^{[3
,4
]}

Li, Zhouyang ^{[5
]}

机构：

[1] Cent Univ Finance & Econ, Sch Finance, Beijing, Peoples R China

[2] Cent Univ Finance & Econ, Sch Econ, Beijing, Peoples R China

[3] Yunnan Transportat Dev Investment Co, Kunming, Peoples R China

[4] Beijing Technol & Business Univ, Sch Econ, Beijing, Peoples R China

[5] Univ Southampton, Fac Social Sci, Southampton, England

[6] 39 South Coll Rd, Beijing, Peoples R China

来源：

ECONOMICS LETTERS | 2024年 / 238卷

关键词：

Corporate innovation; Tax incentives; Key employees; Equity incentives; Human capital; STOCK-OPTIONS;

D O I：

10.1016/j.econlet.2024.111708

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study finds that tax incentives for key employees promote corporate innovation, especially in firms with lower employee compensation and firms that are less risk -taking. Furthermore, increased corporate human capital could be a channel through which innovation is advanced.

引用

页数：6

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