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Dividend tax policy and private-sector research and development spending : a modified perspective on the impact of US 2003 Tax Reform Act on R&D spending
Billings, B. Anthony
;
Lee, Cheol
;
Lee, Jaegul
- In:
Advances in taxation
25
(
2019
),
pp. 51-72
Persistent link: https://www.econbiz.de/10012225538
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Are earnings repatriation elections under the 2004 American Jobs Creation Act influenced by APB 23 declarations?
Billings, B. Anthony
;
Kim, Chansog
;
Lee, Cheol
- In:
Advances in taxation
26
(
2019
),
pp. 1-32
Persistent link: https://www.econbiz.de/10012225601
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