... School of Accounting, Gainesville, FL, USA. Editor’s note: Accepted by Senior Editor Ryan J. Wilson. 18 03 2022 30 05 2023 31 05 2023 2024 tax subsidies tax credits investment economic performance tax policy tip reporting Governments use tax subsidies...

... appealing, appear to generate limited economic benefits to those targeted firms. Data Availability : Data used in this study are available from public sources identified in the text. JEL Classifications: H25. rifle-shot provision tax policy Tax Reform Act of 1986 corporate tax The U.S...

..., Department of Accounting, Manhattan, KS, USA; Sean W. G. Robb and Jason M. Schwebke, University of Central Florida, College of Business, Kenneth G. Dixon School of Accounting, Orlando, FL, USA. Editor's note: Accepted by Connie D. Weaver. 1 6 2019 1 4 2020 2021 tax policy...

... 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...

... affects individuals, our study can also contribute to the normative debate regarding tax policy ( Shevlin 2007 ). We thank participants at the 2013 Behavioral Tax Symposium, 2014 JATA Conference, 2014 Behavioral Tax Symposium, 2014 AAA Annual Meeting, 2014 ABO Conference, workshop...

... to the Academic Literature We offer the following recommendations to increase the policy impact of academic research: (1) integrate a discussion of the debate surrounding the tax policy issue under study into the manuscript; (2) explicitly offer detailed interpretations and implications of the research...

...: Anne Magro, Timothy Rupert, Dianna Falsetta, Michaele Morrow, Donna Bobek-Schmidt, and Albert Della Bitta. August 2012 September 2014 2015 tax policy consumption taxes sales tax excise tax consumer demand recalled price partitioned pricing heuristics This study...