The Impact of Tax Burden on Enterprises' Innovation Input - - An Empirical Analysis Based on Tax Avoidance Incentives

Abstract

This paper studies the impact of corporate tax burden on the next level of innovation input. Taking the listed companies in China's GEM from 2009 to 2017 as the research object, this paper finds that the tax burden of enterprises has an incentive effect on the next innovation input level. Further research finds that, compared with state-owned enterprises, the tax burden of non-state-owned enterprises has a stronger incentive effect on the next innovation input level.