Tax aggressiveness, R&D spending, and firms’ claims for R&D tax deductions
Using proprietary data obtained from a local tax office in China, I examine how tax aggressiveness affects a firm’s incentive to claim for R&D tax deductions and to invest in R&D. I argue that submitting a claim for R&D tax deductions increases the likelihood that a firm will become subj...
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| Format: | Thesis |
| Language: | English |
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2013
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| Online Access: | https://hdl.handle.net/10356/54899 |