["Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 2, June 2026. ", "\nABSTRACT\nWe investigated the effects of accelerated depreciation policies on corporate vertical integration by analyzing data from 2007 to 2022 on Chinese listed companies, while also accounting for the 2014 reform as an exogenous policy shock within a multi‐period difference‐in‐differences framework. Evidently, accelerated depreciation policies significantly promote vertical integration by easing financing constraints, increasing fixed‐asset investment and boosting procurement spending. These effects are stronger for large firms, firms with high fixed‐asset ratios and mature firms. Government subsidies and an improved business environment further enhance the policy effect. The policy supports employment, strengthens innovation and improves total factor productivity. This study enriches contemporary research on tax incentives by showcasing how tax and industrial policies work together. It offers valuable empirical data on how accelerated depreciation policies can be optimized and how supply chain management can be improved.\n"]