Why businesses locate R&D in high tax states : the role of the states' R&D tax credit effectiveness
B. Anthony Billings, Buagu N. Musazi, William H. Volz and Deborah K. Jones
| Year of publication: |
2021
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|---|---|
| Authors: | Billings, B. Anthony ; Musazi, Buagu N. ; Volz, William H. ; Jones, Deborah K. |
| Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 28.2021, p. 169-186
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| Subject: | State tax burden | R&D tax credit | user cost of capital | refundabletax credits | state GDP | union density | Steuervergünstigung | Tax incentive | Ländersteuer | State tax | Kapitalkosten | Cost of capital | Steuerbelastung | Tax burden |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/S1058-749720200000028006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012589324