| 000 | 01327nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c147947 _d147947 |
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| 003 | ES-MaIEF | ||
| 005 | 20230726122417.0 | ||
| 007 | ta | ||
| 008 | 230725t2023 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_970863 _aSouha, Naoui |
|
| 245 | 0 |
_aInnovation and tax evasion _bthe case of American technology companies _c Naoui Souha, Damak-Ayadi Salma and Feten Arfaoui |
|
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_aINNOVACIÓN _949904 |
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| 650 | 4 |
_aTECNOLOGIA _948535 |
|
| 650 | 4 |
_aEMPRESAS _943504 |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_970864 _aSalma, Damak-Ayadi |
|
| 700 | 1 |
_970865 _aArfaoui, Feten |
|
| 773 | 0 |
_9169876 _oOP 235/2023/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 3, Spring 2023, p. 43-46 |
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| 942 | _cART | ||