Chinese companies leverage 'research and development' for tax cuts, study finds

Wednesday, September 19, 2018
Duke Chronicle
Red background with quote by Juan Carlos Suarez Serranto

Professor Juan Carlos Suárez Serrato talks to the Duke Chronicle about his recent study that looks into how corporations are taking advantage of China's policy to incentivize research and development investment through tax cuts by relabeling their expenses as research and development, adding to the fiscal cost of the government.