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第 34 卷摇 第 1 期 靳摇 毓: 税收政策影响企业投资行为的研究综述

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effects of temporary partial expensing on investment incentives

Literature Review on Impact of Tax Policy upon
Enterprise Investment Behavior

JIN Yu
(School of Public Finance and Taxation, Zhongnan University of Economics and Law, Wu Han, Hubei 430073, China)

Abstract: Tax policies are a package of policy instruments for national economic regulation, so it is very important to evalu鄄
ate their economic consequence. There is a lack of systematic review about how tax policies affect enterprise investment behavior.
By reviewing the existing research, it is found that the economic consequence of evaluating investment tax incentive policies may
be affected by several factors, such as capital adjustment cost, financing constraints, corporate governance, enterprise蒺s expecta鄄
tion of tax policy uncertainty, corporate heterogeneity, and capital price. Tax policies not only affect the investment level, invest鄄
ment timing and investment structure of an enterprise, but also affect the investment efficiency. Future research needs to strength鄄
en the accuracy of evaluating the effectiveness of tax policies, and pay more attention to the economic consequences of temporary
tax incentives and uncertainty of tax policies, the effectiveness differences of various tax instruments, the cross - disciplinary per鄄
spectives in economics and management, etc.
Key Words: tax policy; investment behavior; investment scale; investment timing; investment structure; investment effi鄄
ciency; literature review

(本文责编摇 王摇 轶)

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