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Do Tax Policies Drive Innovation by SMEs in China?

https://doi.org/10.2139/ssrn.2994018
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3 of 58 checkable references need attention · checked 2026-08-27

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

27 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

References needing attention

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Expanding the R&E tax credit to drive innovation, competitiveness and prosperity
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Taxing Top CEO Incomes
resolves10.1007/s11187-009-9180-z
Effectiveness of R&D tax incentives in small and large enterprises in Québec
resolves10.3386/w1017
Financing and Investment in Plant and Equipment and Research and Development
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Rates Of Return On Physical And R&D Capital And Structure Of The Production Process: Cross Section And Time Series Evidence
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China's R&D Subsidies - Allocation and Effectiveness
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resolves10.1007/s11187-016-9770-5
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resolves10.1016/j.respol.2015.01.010
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The effectiveness of tax incentives for R&D+i in developing countries: The case of Argentina
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Phasing Out an Inefficient Venture Capital Tax Credit
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Weak Intellectual Property Rights, Research Spillovers, and the Incentive to Innovate
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THE NEW INCREMENTAL TAX CREDIT FOR R&D: INCENTIVE OR DISINCENTIVE?
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Corruption, Government Subsidies, and Innovation: Evidence from China
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Financing Constraints and Corporate Investment
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Can a Research and Development Tax Credit Be Properly Designed for Economic Efficiency and Equity?
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Effectiveness and efficiency of SME innovation policy
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Incentive-Compatible Debt Contracts: The One-Period Problem
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The Determinants of Industrial Research and Development: A Study of the Chemical, Drug, and Petroleum Industries
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Innovation, Intellectual Property, and Economic Growth
resolves10.5089/9781475591170.001
Effectiveness of Fiscal Incentives for R&D
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Investment and Research and Development at the Firm Level: Does the Source of Financing Matter?
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resolves10.1016/j.chieco.2017.08.012
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resolves10.1016/j.jdeveco.2009.01.012
The value added tax: Its causes and consequences
resolves10.1007/s11187-013-9477-9
Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints
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The Policy Diffusion of the State R&D Investment Tax Credit
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THE 1990 R&D TAX CREDIT: A UNIFORM TAX ON INPUTS AND A SUBSIDY FOR R&D
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Tax incentives and R&D activity: Firm-level evidence from Taiwan
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The 27 references without a DOI — listed, not checked
no DOI — not checkedThe Elusive Carrot : Tax Incentives for R&D
no DOI — not checkedChallenges in Designing Public Procerement Linkages: A Case Study of SMEs Preference in China's Government Procurement
no DOI — not checkedref32
no DOI — not checkedref34
no DOI — not checkedref35
no DOI — not checkedref36
no DOI — not checkedref37
no DOI — not checkedref38
no DOI — not checkedTax Incentives for Research and Development in Austria and Croatia: B-index
no DOI — not checkedref49
no DOI — not checkedDo Patents Facilitate Financing in the Software Industry?
no DOI — not checkedThe R&D Tax Credit and Other Technology Policy Issues
no DOI — not checkedIntellectual Property Rights and Economic Development in China
no DOI — not checkedref61
no DOI — not checkedref67
no DOI — not checkedref68
no DOI — not checkedGlobal SME Tax Policy Conundrum
no DOI — not checkedSME "Life Cycle
no DOI — not checkedref71
no DOI — not checkedThe Small and Medium Enterprises Domain Protection Law of 1977: Its Operation and Likely Effect
no DOI — not checkedThe Future of Capital Formation for Small and Medium-sized Enterprises: Rethinking Initial Public Offering Regulation after the Restructuring of Canadian
no DOI — not checkedref75
no DOI — not checkedref76
no DOI — not checkedref77
no DOI — not checkedref78
no DOI — not checkedThe Research Tax Credit Has Stimulated Some Additional Research Spending
no DOI — not checkedSmall and MediumSized Enterprises: Overview of Participation in U
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