Author(s)

Zhang Wenxin ¹, Lu Yongjun ¹

Affiliation(s)

¹ School of Economics and Management, Nantong University, Nantong, Jiangsu, China

Corresponding Author

Lu Yongjun

ABSTRACT

Dual innovation is an important ability for enterprises to adapt to the changing external environment. Taking listed companies as the object of study, this paper examines the impact of government subsidies and tax incentives on the effectiveness of dual innovation in enterprises. The findings show that dual innovation is actively promoted by government policies, and government subsidies play a more prominent role in promoting developmental innovation, while tax incentives do the opposite; for state-owned listed companies and non-state-owned companies, the impact of government policies on dual innovation is also different. Based on this, this paper puts forward a series of policy recommendations.

KEYWORDS

Dual innovation; tax incentives; government subsidies; government policy

CITE THIS PAPER

Zhang Wenxin, Lu Yongjun, A study of the impact of government subsidies and tax incentives on the effectiveness of dual innovation in enterprises—Based on data from listed companies. Information Systems and Economics (2023) Vol. 4: 99-108. DOI: http://dx.doi.org/10.23977/infse.2023.041014.

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