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Keywords: corporate taxes
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Journal Articles
Journal of the American Taxation Association (2024) 46 (2): 123–149.
Published: 01 September 2024
... revenues and its general expenditures divided by its general expenditures. Data are collected from the U.S. Census Bureau’s websites.  State investment tax credit rate The rate that a firm can use to deduct qualified capital expenditures from its effective corporate tax liability. Data up...