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in the November-December 1994 issue of Assessment Journal and tested whether certain political incentives might have …
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from R&D tax incentives. We find that the association between R&D intensity and tax incentives is three to five times …
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Interpretation of fiscal statutes, as contrasted from interpretation of other enactments, is a nuanced task as a variety of additional considerations apply. Jurisprudential survey reveals that the complexity is accentuated when subordinate fiscal legislation particularly those relating to...
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