1-2 of 2
Keywords: tax incentive
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 7–33.
Published: 01 September 2023
... ). Unlike input-based R&D tax incentives such as R&D tax credits, IP boxes target successful R&D activities by providing a reduction in the tax rate applicable to IP income. While countries' IP boxes are comparable in their policy goals, the regimes differ in the benefits conferred in a few...
Journal Articles
Journal of the American Taxation Association (2012) 34 (2): 19–44.
Published: 01 September 2012
... long been criticized for its lack of protection for minority shareholders, its weak enforcement of security laws, and its under-developed legal environment. tax incentive earning management accruals Chinese tax law Tax incentives play an important role in a firm's earnings management...