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Keywords: tax incentives
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Journal Articles
Journal of the American Taxation Association (2022) 44 (1): 23–47.
Published: 01 March 2022
... defined contribution retirement plans with back-loaded (i.e., Roth) and front-loaded (i.e., traditional) tax incentives. In three experiments, we find limited evidence that individuals appropriately weight temporal tax rate changes, the primary factor differentiating after-tax returns across incentive...
Journal Articles
Journal of the American Taxation Association (2018) 40 (2): 1–19.
Published: 01 September 2018
... Institute for Taxation Research and Policy. Editor's note: Accepted by Connie D. Weaver. November 2015 September 2017 2018 behavioral tax tax incentives tax policy tax credits optimal taxation Tax incentives are frequently used by governments at all levels...
Journal Articles
Journal Articles
Journal of the American Taxation Association (2015) 37 (1): 157–181.
Published: 01 April 2015
... credit formula was as follows, with t being the current period: tax credits research and development tax incentives In their efforts to stimulate the economy, policymakers in the United States emphasize the importance of research and development (R&D) as a way to create...
Journal Articles
Journal of the American Taxation Association (2014) 36 (1): 63–87.
Published: 01 April 2014
...Michaele Morrow; Robert C. Ricketts ABSTRACT We analyze the repatriation behavior of U.S. multinational corporations under the tax holiday implemented as part of the American Jobs Creation Act of 2004. Our results suggest that tax incentives, as reflected in differences between firms' effective...
Journal Articles
Journal of the American Taxation Association (2012) 34 (1): 1–29.
Published: 01 March 2012
...Terry Shevlin; Tanya Y. H. Tang; Ryan J. Wilson ABSTRACT To encourage economic development in specific regions and industries, the Chinese Central and local governments offer a series of corporate income tax incentives (tax exemptions, reduced tax rates, tax holidays, and tax refunds). In China...