Pre-Tax Deduction Policy for Employee Education Expenses and Corporate Digital Transformation: Evidence From China
The digital economy is a cornerstone of high-quality development and sustainability. This study employs a difference-in-differences approach to investigate how tax incentives, specifically those induced by the pre-tax deduction of employee education expenses, influence corporate digital transformati...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2025-06-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440251342086 |
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