An international investigation of the influence of dividend taxation on research and development tax credits
Deborah W. Thomas; Tracy S. Manly and Craig T. Schulman
| Year of publication: |
2003
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|---|---|
| Authors: | Thomas, Deborah W. ; Manly, Tracy S. ; Schulman, Craig T. |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 25.2003, 2, p. 35-54
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| Subject: | Körperschaftsteuer | Corporate income tax | Dividende | Dividend | Industrieforschung | Industrial research | Steuervergünstigung | Tax incentive | Theorie | Theory | USA | United States | Kanada | Canada | Frankreich | France | Großbritannien | United Kingdom | Deutschland | Germany | Japan | 1993-1997 |
| Extent: | graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001825729