Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective
Table 9
Hypothesis validation results.
No. of hypothesis
Hypothesis description
Support or not
Hypothesis 1
H1: tax incentive policies can promote the innovation input of enterprises.
YES
Hypothesis 2
H2: tax incentive policies can promote the innovation output of enterprises
YES
Hypothesis 3
H3: 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.