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, 11:37:42am 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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Does Advancing Tax Incentives Enhance Innovation Efficiency? Evidence from China School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu, China Tax incentives are recognized as essential for promoting innovation and maintaining economic growth. Yet the literature and policy debates have focused on the generosity of tax benefits, neglecting other policy dimensions. This paper studies whether tax-benefit timing affects innovation efficiency. By exploiting a quasi-experimental design based on China’s reform allowing firms to claim the R&D expenditure for additional deduction in advance during corporate income tax prepayment, we find that moving tax incentives around six months ahead significantly raises firms’ innovation efficiency. Mechanism analyses show that the reform improves firms’ liquidity, increases R&D intensity, and strengthens compensation incentives and resource support for R&D personnel, highlighting stronger incentives for the research workforce. The effect is stronger among financially constrained firms, firms less likely to manipulate R&D expenditure, and firms in more competitive markets. These findings suggest that, apart from generosity, the timeliness of tax benefits also matters for incentivizing substantive innovation.
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