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公司言行一致吗？2004年美国《创造就业法案》对研发支出的影响

IF 1.3 Q3 BUSINESS, FINANCE
Journal of the American Taxation Association Pub Date : 2018-03-01 DOI:10.2308/ATAX-51879
Q. Dong, Xin Zhao
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引用次数: 6

摘要

摘要：先前的研究对2004年《美国创造就业法案》（AJCA）规定的临时免税期是否增加了企业在国内投资方面的支出展开了争论。由于内部股权是一种。。。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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Do Firms Do What They Say? The Effect of the American Jobs Creation Act of 2004 on R&D Spending
ABSTRACT: Prior studies debate whether the temporary tax holiday provided by the American Jobs Creation Act of 2004 (AJCA) increased firm spending on domestic investment. Since internal equity is a...
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来源期刊
Journal of the American Taxation Association
Journal of the American Taxation Association BUSINESS, FINANCE-
CiteScore
3.20
自引率
12.50%
发文量
14
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