Research Article

Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective

Table 9

Hypothesis validation results.

No. of hypothesisHypothesis descriptionSupport or not

Hypothesis 1H1: tax incentive policies can promote the innovation input of enterprises.YES
Hypothesis 2H2: tax incentive policies can promote the innovation output of enterprisesYES
Hypothesis 3H3: heterogeneous factors (H3a: Property right nature, H3b: high-tech enterprise, H3c: Industry type, H3d: district) will affect the effect between tax incentive policies and enterprise innovation input.YES