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~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
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Steuervergünstigung
80
Tax incentive
80
USA
53
United States
53
Corporate income tax
18
Körperschaftsteuer
18
Einkommensteuer
16
Income tax
16
Theorie
9
Theory
9
Experiment
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Multinationales Unternehmen
7
Steuerpolitik
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Steuervermeidung
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Steuerwirkung
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Tax avoidance
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Tax effects
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Tax policy
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Transnational corporation
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Börsenkurs
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Progressive taxation
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Share price
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Steuerprogression
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Fundraising
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Industrial research
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Industrieforschung
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Takeover
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tax incentives
5
Übernahme
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Accounting policy
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Altersvorsorge
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Bilanzpolitik
4
Geschäftswert
4
Goodwill
4
Grenzsteuersatz
4
Marginal tax rate
4
Retirement provision
4
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English
80
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Mills, Lillian F.
4
Albring, Susan M.
3
Atwood, T. J.
3
Buchheit, Steve
3
Dunbar, Amy E.
3
Morrow, Michaele
3
Newberry, Kaye J.
3
Robinson, John R. C.
3
Stinson, Shane R.
3
Ayers, Benjamin C.
2
Barnes, Beau Grant
2
Bauman, Christine C.
2
Bauman, Mark P.
2
Bobek, Donna D.
2
Erickson, Merle M.
2
Gupta, Sanjay
2
Halsey, Robert F.
2
Hulse, David S.
2
Lefanowicz, Craig E.
2
Luna, LeAnn
2
McAllister, Brian P.
2
Rupert, Timothy J.
2
Schmidt, Andrew P.
2
Shevlin, Terry
2
Single, Louise E.
2
Utke, Steven
2
Vines, Cynthia C.
2
Wang, Shiing-wu
2
Wilkie, Patrick J.
2
Wright, Arnold
2
Yoder, Timothy R.
2
Abernathy, John L.
1
Addy, Noel D.
1
Alexander, Raquel Meyer
1
Anderson, Kenneth E.
1
Anderson, Susan E.
1
Baker, Terry
1
Bar-Niv, Ran
1
Beyer, Brooke
1
Blouin, Jennifer L.
1
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
NBER working paper series
250
National tax journal
220
Working paper / National Bureau of Economic Research, Inc.
213
NBER Working Paper
202
Journal of public economics
103
CESifo working papers
99
Working paper
64
Discussion paper series / IZA
62
International tax and public finance
55
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
46
CESifo Working Paper Series
45
Public finance review : PFR
43
Der Betrieb
42
IZA Discussion Paper
42
Advances in taxation
40
Tax policy and the economy
38
Discussion paper
37
Discussion paper / Centre for Economic Policy Research
37
Economic development quarterly : the journal of American economic revitalization
31
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
30
The American economic review
30
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
30
Journal of state taxation
29
Municipal finance journal : the state and local financing and municipal securities advisor
27
FinanzArchiv : European journal of public finance
26
IMF working papers
25
Regional science & urban economics
24
Derivatives & financial instruments
23
Working paper series
22
American economic journal : a journal of the American Economic Association
21
ZEW discussion papers
21
Economics letters
20
Fiscal studies : the journal of the Institute for Fiscal Studies
20
Research policy : policy, management and economic studies of science, technology and innovation
20
Applied economics
19
IMF working paper
19
Journal of urban economics
19
SOUTHMOD country report
19
Working paper / World Institute for Development Economics Research
19
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ECONIS (ZBW)
80
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1
The consequences of income tax subsidies : evidence from the restaurant industry
Rane, Scott G.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 157-181
Persistent link: https://www.econbiz.de/10014534274
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2
The effect of intellectual property boxes on innovative activity and tax benefits
Bornemann, Tobias
;
Laplante, Stacie O. Kelley
;
Osswald, …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 7-33
Persistent link: https://www.econbiz.de/10014384773
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3
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
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4
Does tax deductibility affect goodwill impairment decisions?
Khalil, Sarah
;
Romney, Miles
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 117-146
Persistent link: https://www.econbiz.de/10014384778
Saved in:
5
The impact of juror knowledge of deductibility and defendants' tax rates on punitive damages awards : experimental evidence
Church, Bryan K.
;
Davis-Nozemack, Karie
;
Dhooge, Lucien J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10013198990
Saved in:
6
The impact of tax incentive structure on taxpayers' retirement savings decisions
Cuccia, Andrew D.
;
Doxey, Marcus M.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 23-47
Persistent link: https://www.econbiz.de/10013198991
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7
Market and firm reaction to targeted tax benefits : evidence from the Tax Reform Act of 1986
Luchs-Nuñez, Jennifer
;
Plesko, George A.
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 115-136
Persistent link: https://www.econbiz.de/10013533172
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8
Implicit taxes of U.S. domestic and multinational firms during the past quarter century
Chyz, James A.
;
Luna, LeAnn
;
Smith, Hannah E.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 37-61
Persistent link: https://www.econbiz.de/10012794239
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9
The effect of acquirer net operating losses on acquisition premiums and acquirer abnormal returns
Erickson, Merle M.
;
Ton, Karen
;
Wang, Shiing-wu
- In:
The journal of the American Taxation Association : a …
41
(
2019
)
2
,
pp. 103-124
Persistent link: https://www.econbiz.de/10012310486
Saved in:
10
The deferred tax asset valuation allowance and firm creditworthiness
Edwards, Alexander
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
1
,
pp. 57-80
Persistent link: https://www.econbiz.de/10011980383
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