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Evidence on subsequent filing from the State of Michigan's income tax amnesty

Christian, Charles W.; Gupta, Sanjay; Young, James Christian - In: National tax journal 55 (2002) 4, pp. 703-721

Persistent link: https://www.econbiz.de/10001739821

A re-examination of the effects of personal deductions, tax credits and the tax rate schedule on income tax progressivity and income inequality

Young, James Christian; Nutter, Sarah E.; Wilkie, Patrick J. - In: The journal of the American Taxation Association : a … 21 (1999) 1, pp. 32-44

Persistent link: https://www.econbiz.de/10001418062

Cross-sectional price elasticity estimates of the charitable contributions deduction

Christian, Charles W. - In: Advances in taxation 3 (1990), pp. 45-66

Persistent link: https://www.econbiz.de/10001097955

The interpretation of econometric estimates of the tax incentive to engage in philanthropy

Christian, Charles W. - In: The journal of the American Taxation Association : a … 11 (1990) 2, pp. 7-16

Persistent link: https://www.econbiz.de/10001143939

Structural change in the research and experimentation tax credit : success or failure?

Gupta, Sanjay; Hwang, Yuhchang; Schmidt, Andrew P. - In: National tax journal 64 (2011) 2, pp. 285-322

Persistent link: https://www.econbiz.de/10009558046

Rent seeking by agents of the firm

Gupta, Sanjay; Swenson, Charles W. - In: The journal of law & economics 46 (2003) 1, pp. 253-268

Persistent link: https://www.econbiz.de/10001785465

Discussion of the effect of state income tax apportionment and tax incentives on new capital expenditures

Rego, Sonja Olhoft - In: The journal of the American Taxation Association : a … 25 (2003), pp. 27-32

Persistent link: https://www.econbiz.de/10001934888

New evidence on participation in individual retirement accounts

Frischmann, Peter J. - In: The journal of the American Taxation Association : a … 20 (1998) 2, pp. 57-82

Persistent link: https://www.econbiz.de/10001248821

Structural Change in the Research and Experimentation Tax Credit : Success or Failure?

Gupta, Sanjay - 2012

This study examines the availability and incentive effects of the Research and Experimentation tax credit following structural changes in the computation of the credit enacted in the Omnibus Budget Reconciliation Act of 1989 (OBRA89). We find that overall firm eligibility declined after OBRA89,...

Persistent link: https://www.econbiz.de/10013106396

The Incentive Effects of R&D Tax Credits : An Empirical Examination in an Emerging Economy

Chen, Ming-Chin - 2016

This paper investigates whether an increase in the R&D tax credit rate stimulates firms' incremental R&D spending. We find that the increase in the credit rate has a positive effect on the R&D spending of high-tech firms with taxable status, but does not have the same positive effect on non-high...

Persistent link: https://www.econbiz.de/10012980101