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The effect of intellectual property boxes on innovative activity and tax benefits
Bornemann, Tobias; Laplante, Stacie O. Kelley; Osswald, … - In: The journal of the American Taxation Association : a … 45 (2023) 2, pp. 7-33
Persistent link: https://www.econbiz.de/10014384773
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An examination of the relations among tax preferences, implicit taxes, and market power in a noncompetitive market
Salbador, Debra A.; Vendrzyk, Valaria P. - In: The journal of the American Taxation Association : a … 28 (2006) 2, pp. 47-67
Persistent link: https://www.econbiz.de/10003421909
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Tax-motivated increases in qualifying distributions by private foundations
Yoder, Timothy R.; Addy, Noel D.; McAllister, Brian P. - In: The journal of the American Taxation Association : a … 33 (2011) 1, pp. 79-108
Persistent link: https://www.econbiz.de/10009007234
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The effectiveness of the R&D tax credit : evidence from the alternative simplified credit
Finley, Andrew R.; Lusch, Stephen J.; Cook, Kirsten A. - In: The journal of the American Taxation Association : a … 37 (2015) 1, pp. 157-181
Persistent link: https://www.econbiz.de/10011281209
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The effect of tax-related material weakness in internal controls on the market valuation of unrecognized tax benefits
Koester, Allison; Lim, Steve C.; Vigeland, Robert L. - In: The journal of the American Taxation Association : a … 37 (2015) 1, pp. 129-155
Persistent link: https://www.econbiz.de/10011281219
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The effect of taxes on conventional preferred stock : evidence from the 2003 JGTRRA dividend tax reduction
Dunbar, Amy E.; Veliotis, Stanley - In: The journal of the American Taxation Association : a … 34 (2012) 1, pp. 87-111
Persistent link: https://www.econbiz.de/10009668295
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Domestic income shifting by Chinese listed firms
Shevlin, Terry; Tang, Tanya Y. H.; Wilson, Ryan J. - In: The journal of the American Taxation Association : a … 34 (2012) 1, pp. 1-29
Persistent link: https://www.econbiz.de/10009668303
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The impact of tax incentives on the choice to hold shares acquired from employee stock option exercises
Huston, G. Ryan; Smith, Thomas J. - In: The journal of the American Taxation Association : a … 34 (2012) 2, pp. 67-91
Persistent link: https://www.econbiz.de/10009669985
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Do private foundations increase current distributions to qualify for a 50 percent tax rate reduction?
Yoder, Timothy R.; McAllister, Brian P. - In: The journal of the American Taxation Association : a … 34 (2012) 2, pp. 45-66
Persistent link: https://www.econbiz.de/10009669986
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Firm and investor responses to uncertain tax benefit disclosure requirements
Robinson, Leslie; Schmidt, Andrew P. - In: The journal of the American Taxation Association : a … 35 (2013) 2, pp. 85-120
Persistent link: https://www.econbiz.de/10010233222