Innovation and tax evasion the case of American technology companies Naoui Souha, Damak-Ayadi Salma and Feten Arfaoui
By: Souha, Naoui
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Contributor(s): Salma, Damak-Ayadi | Arfaoui, Feten.
Material type: 
ArticleSubject(s): INNOVACIÓN | TECNOLOGIA | EMPRESAS | IMPUESTO DE SOCIEDADES | EVASION FISCAL | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 40, n. 3, Spring 2023, p. 43-46Summary: This article is devoted to the study of the effect of innovation on tax evasion. More specifically, we study the impact of research and development expenditure on the effective tax rate. The authors used a sample of 226 U.S. S&P 500 index technology companies over the period from 2010 to 2019. Their regression results reveal that research and development intensity plays an important role in determining changes in effective tax rates.
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Resumen.
This article is devoted to the study of the effect of innovation on tax evasion. More specifically, we study the impact of research and development expenditure on the effective tax rate. The authors used a sample of 226 U.S. S&P 500 index technology companies over the period from 2010 to 2019. Their regression results reveal that research and development intensity plays an important role in determining changes in effective tax rates.
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