{"title":"Do Firms Do What They Say? The Effect of the American Jobs Creation Act of 2004 on R&D Spending","authors":"Q. Dong, Xin Zhao","doi":"10.2308/ATAX-51879","DOIUrl":null,"url":null,"abstract":"ABSTRACT: Prior studies debate whether the temporary tax holiday provided by the American Jobs Creation Act of 2004 (AJCA) increased firm spending on domestic investment. Since internal equity is a...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"40 1","pages":"87-107"},"PeriodicalIF":1.3000,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"6","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of the American Taxation Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ATAX-51879","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 6
Abstract
ABSTRACT: Prior studies debate whether the temporary tax holiday provided by the American Jobs Creation Act of 2004 (AJCA) increased firm spending on domestic investment. Since internal equity is a...