Tax incentive and technology innovation performance: An empirical study of high-tech enterprises in Hangzhou, China

摘要

Most studies in China focuses on the effects of tax incentive policies in high-tech industry from a macro perspective. In contrast, this research adopts a micro-level perspective to empirically examine the current tax incentive policy and its impacts on the technology innovation performance of high-tech enterprises in Hangzou, China. Some useful insights are provided.