R&D intensity and the effective tax rate : a meta‐regression analysis
Thomas Belz, Dominik von Hagen, Christian Steffens
| Year of publication: |
September 2017
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|---|---|
| Authors: | Belz, Thomas ; Hagen, Dominik von ; Steffens, Christian |
| Published in: |
Journal of economic surveys. - Oxford [u.a.] : Wiley-Blackwell, ISSN 0950-0804, ZDB-ID 722946-X. - Vol. 31.2017, 4, p. 988-1010
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| Subject: | Effective tax rate | Intangible assets | Meta-regression analysis | Profit shifting | R&D intensity | Tax accounting | Immaterielle Werte | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate | Steuerbelastung | Tax burden | Regressionsanalyse | Regression analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/joes.12181 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011895452