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The Effectiveness of the R&D Tax Credit : Evidence from the Alternative Simplified Credit

Finley, Andrew - 2015

We examine the influence of the Alternative Simplified Credit (ASC) on firms' research and development (R&D) spending. The ASC remedies a perceived flaw with the previous R&D tax credit regime that excluded firms with high R&D intensities during their fixed-base periods and/or high sales in the...

Persistent link: https://www.econbiz.de/10013032261

The effectiveness of the R&D tax credit : evidence from the alternative simplified credit

Finley, Andrew R.; Lusch, Stephen J.; Cook, Kirsten A. - In: The journal of the American Taxation Association : a … 37 (2015) 1, pp. 157-181

Persistent link: https://www.econbiz.de/10011281209

The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits

Brushwood, James D.; Johnston, Derek; Lusch, Stephen J. - In: Advances in accounting : a research annual 42 (2018), pp. 1-11

Persistent link: https://www.econbiz.de/10011933049

Credit unions and earnings management to mitigate political scrutiny over tax-exempt status

Brushwood, James D.; Hall, Curtis M.; Lusch, Stephen J. - In: Journal of accounting and public policy 41 (2022) 4, pp. 1-19

Persistent link: https://www.econbiz.de/10013364351

IRS scrutiny and corporate innovation

Goldman, Nathan C.; Lampenius, Niklas; Radhakrishnan, Suresh - In: Contemporary accounting research : the journal of the … 41 (2024) 1, pp. 391-423

Persistent link: https://www.econbiz.de/10014518382