Dividend tax policy and private-sector research and development spending : a modified perspective on the impact of US 2003 Tax Reform Act on R&D spending

B. Anthony Billings, Cheol Lee and Jaegul Lee

Year of publication:	2019
Authors:	Billings, B. Anthony ; Lee, Cheol ; Lee, Jaegul
Published in:	Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 25.2019, p. 51-72
Subject:	Dividend payments \| research and development \| Jobs and Growth Tax Relief Reconciliation Act \| dividend tax relief \| financial constraint \| tax policy \| Dividende \| Dividend \| Steuerreform \| Tax reform \| USA \| United States \| Steuerpolitik \| Tax policy \| Steuervergünstigung \| Tax incentive \| Kapitalertragsteuer \| Capital income tax \| Industrieforschung \| Industrial research

Check Google Scholar |

More access options

In libraries world-wide (WorldCat)

In German libraries (KVK)

Which error do you want to report?

Report: URL of this record is broken

Please note: Sometimes more than one URL is available for a resource. Please click on "More Options" to display these URLs

Report: Addition of an URL to that resource

Please note: Sometimes more than one URL is available for a resource. Please click on "More Options" to display these URLs

Report: The language(s) of that resource is/are…

Please note: Required language not in the list? Please use comment field

Report: Addition of an identifier to that resource

Report: report typo

Report: Add statement

Report: Add keywords

Please use the commentary box to describe other errors

Would you like to receive a feedback?

Commentary

Please type the code from the image

For general questions please use this address.

Persistent link: https://www.econbiz.de/10012225538

A service of the