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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

Billings, B. Anthony; Lee, Cheol; Lee, Jaegul - In: Advances in taxation 25 (2019), pp. 51-72

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

Are earnings repatriation elections under the 2004 American Jobs Creation Act influenced by APB 23 declarations?

Billings, B. Anthony; Kim, Chansog; Lee, Cheol - In: Advances in taxation 26 (2019), pp. 1-32

Persistent link: https://www.econbiz.de/10012225601

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

Billings, B. Anthony; Lee, Cheol; Lee, Jaegul - In: Advances in taxation, (pp. 51-72). 2018

The chapter examines whether the lowering of dividend taxes as part of the US Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) resulted in an increase in dividend payouts at the expense of research and development (R&D) spending. Using 1,206 US firm-years data, we find that R&D...

Persistent link: https://www.econbiz.de/10015093590