Do firms do what they say? : the effect of the American Jobs Creation Act of 2004 on R&D spending
Year of publication: |
2018
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Authors: | Dong, Qi ; Zhao, Xin |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 40.2018, 1, p. 87-107
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Subject: | American Jobs Creation Act (AJCA) | R&D | tax holiday | repatriation tax | difference-in-differences | Multinationales Unternehmen | Transnational corporation |
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