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Keywords: innovation box
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Journal Articles
The Accounting Review (2023) 98 (5): 187–214.
Published: 01 September 2023
...Shannon Chen; Lisa De Simone; Michelle Hanlon; Rebecca Lester ABSTRACT We study whether innovation box tax incentives, which reduce tax rates on innovation-related income, are associated with increased fixed asset investment and employment. Using a stacked cohort difference-in-differences design...