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Keywords: tax incentive
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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...