Market and firm reaction to targeted tax benefits : evidence from the Tax Reform Act of 1986
Year of publication: |
2022
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Authors: | Luchs-Nuñez, Jennifer ; Plesko, George A. ; Utke, Steven |
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. 44.2022, 2, p. 115-136
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Subject: | rifle-shot provision | tax policy | Tax Reform Act of 1986 | corporate tax | Steuerreform | Tax reform | Steuervergünstigung | Tax incentive | Steuerpolitik | Tax policy | Steuerwirkung | Tax effects |
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