Fellows Profile

Received Sylff fellowship in 2024
Academic supervisor: KIM Sangho
Current affiliation: Ritsumeikan Asia Pacific University


He is a curent PhD student at APU, and his study aims to analyze how tax breaks affect the innovative ability of enterpises from different perspectives, thereby revealing the intenal action process between corporate innovation levels and tax breaks. By integrating tax incentives, R&D activity, non-R&D innovation effot, and innovation pefomance into a unified analytical framework, the study examines the effect of two distinct tax incentives on corporate innovation across multiple regions and explores the mediating role of R&D and non-R&D innovation investment by using the panel data of listed enterpises in the advanced manufactuing industy in China. The effect of independent R&D and exogenous technology on corporate innovation will be explored under the conditions of open innovation, and the synergistic effect between the two innovation paths will be futher analyzed to help allocate the two types of innovation inputs rationally.