税收激励、薪酬成本与企业创新——基于薪酬抵税改革的准自然实验
胡洪曙, 梅思雨
Tax Incentives, Salary Cost and Firm Innovation: A Quasi-Natural Experiment Based on Salary Tax Deduction Policy Reform
Hong-shu HU, Si-yu MEI
北京社会科学
.
2023, (9): 58
-71
.
DOI: 10.13262/j.bjsshkxy.bjshkx.230905
