Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:38:05am WEST
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Daily Overview |
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F03: Tax Incentives for R&D and Innovation Location: Room 103 (Francesinhas 1) | |
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Tax Neutrality, Supply Chain Transmission, and Open Innovation in New Energy Enterprises Hainan University, China, People's Republic of Open innovation—where firms leverage external knowledge and collaborative partnerships to achieve technological breakthroughs—has become critical amid rising market uncertainty. The VAT refund policy achieves tax neutrality by alleviating improper tax encroachment on corporate cash flow, creating a neutral institutional environment for collaborative innovation in new energy enterprises. Utilizing the 2018 VAT refund policy reform as a quasi-natural experiment, we select A-share listed companies in China's new energy sector. Employing difference-in-differences methodology, we examine how tax neutrality impacts open innovation through supply chain transmission (SCT) mechanisms. Results show the policy significantly enhances open innovation by improving cash flow, promoting information sharing, and optimizing risk-sharing mechanisms. Policy effectiveness is moderated by supply chain context: digitization and bargaining power amplify positive effects, while supply chain risks and excessive financialization dampen impacts. This research enriches the literature on tax neutrality and SCT mechanisms, informing innovation policy optimization.
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