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Tax incentives and noncompliance : evidence from Swedish micro data
Alstadsæter, Annette; Jacob, Martin - In: Public finance review : PFR 46 (2018) 4, pp. 609-634
Persistent link: https://www.econbiz.de/10012151252
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Tax incentive impacts on investment activities in Indonesia
Maharani, Shofia; Tjen, Christine - In: Contemporary research in accounting : an Indonesian context, (pp. 145-167). 2020
Persistent link: https://www.econbiz.de/10012170224
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VAT exemption and capital market transactions
Kwarbai, Jerry Danjuma; Olaoye, Samuel Adebayo; Musa, … - In: American journal of finance and accounting 6 (2020) 2, pp. 190-200
Persistent link: https://www.econbiz.de/10012316105
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Peer pressure, CSR spending, and long-term financial performance
Malik, Mahfuja; Al Mamun, Md.; Amin, Abu - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 3, pp. 241-260
Persistent link: https://www.econbiz.de/10012173982
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Tax incentives and tax aggressiveness : a study on electrical and electronics companies in Malaysia
Rohani, Sharifah Saidatul Balkiah Syed; Mohd Rizal Palil; … - In: Asian journal of accounting & governance 20 (2023), pp. 1-14
Persistent link: https://www.econbiz.de/10014555604
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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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The impact of "Mass entrepreneurship and innovation" policy on SMEs' innovation : using quasi-natural experiments
Zhao, Kai; Wu, Wanshu; Ye, Junmei - In: Bulletin of economic research 75 (2023) 2, pp. 348-365
Persistent link: https://www.econbiz.de/10014304723
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The effect of intellectual property boxes on innovative activity & effective tax rates
Bornemann, Tobias; Laplante, Stacie K.; Osswald, Benjamin - 2019
We exploit a quasi-experimental setting to cleanly identify the effect of the adoption of an intellectual property box (IP box) on innovative activity and effective tax rates. We document an increase in innovative activity, including patent applications, grants, and highly-skilled employment, at...
Persistent link: https://www.econbiz.de/10011799243
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Crowding-out and incentive effect of tax under the impure altruism model : empirical evidence from charitable contributions
Park, Ki-baeg - 1992
Persistent link: https://www.econbiz.de/10000883245