IDEAS home Printed from https://ideas.repec.org/a/eee/reveco/v97y2025ics105905602400769x.html
   My bibliography  Save this article

Tax incentives, marketization level, and corporate digital transformation

Author

Listed:
  • Fu, Chao
  • Luo, Dianying
  • Zhang, Jiaoshu
  • Li, Wenxia

Abstract

This paper uses data from Chinese listed companies from 2012 to 2022 to analyze the relationship between tax incentives, marketization level, and corporate digital transformation. The results indicate that tax incentives can promote digital transformation in enterprises, and marketization levels can accelerate this transformation. There is a threshold effect on the influence of tax incentives on digital transformation; financing constraints act as a mediator in this relationship, while technological innovation capability plays a moderating role between marketization level and digital transformation. Furthermore, the moderating effect of technological innovation capability varies across different types of enterprises in terms of their relationship with marketization and digital transformation.

Suggested Citation

  • Fu, Chao & Luo, Dianying & Zhang, Jiaoshu & Li, Wenxia, 2025. "Tax incentives, marketization level, and corporate digital transformation," International Review of Economics & Finance, Elsevier, vol. 97(C).
    • Handle: RePEc:eee:reveco:v:97:y:2025:i:c:s105905602400769x
    DOI: 10.1016/j.iref.2024.103777
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S105905602400769X
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.iref.2024.103777?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:reveco:v:97:y:2025:i:c:s105905602400769x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620165 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.