Limits of tax regulation : evidence from strategic R&D classification and the R&D tax credit
Stacie K. Laplante, Hollis A. Skaife, Laura A. Swenson, Daniel D. Wangerin
| Year of publication: |
2019
|
|---|---|
| Authors: | Laplante, Stacie K. ; Skaife, Hollis A. ; Swenson, Laura A. ; Wangerin, Daniel D. |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 38.2019, 2, p. 89-105
|
| Subject: | R&D | R&D tax credit | Tax avoidance | Tax planning | Tax strategy | Steuervergünstigung | Tax incentive | Steuervermeidung | Steuerplanung |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2019.02.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012154320