LI ZHE
Ritsumeikan Asia Pacific University
Received Sylff fellowship in 2024
Academic supervisor: KIM Sangho
Current affiliation: Graduate School of Asia Pacific Studies
I'm a current PhD student at APU, and my study aims to analyze how tax breaks affect the innovative ability of enterprises via different perspectives, consequently revealing the internal action process between corporate innovation level and tax breaks. By integrating tax incentives, R&D activity, non-R&D innovation effort, and innovation performance 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 enterprises in advanced manufacturing industry 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 further analyzed to help allocate the two types of innovation inputs rationally.