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R&D Intensity And The Effective Tax Rate: A Meta-Regression Analysis

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  • Thomas Belz
  • Dominik Hagen
  • Christian Steffens

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  • Thomas Belz & Dominik Hagen & Christian Steffens, 2017. "R&D Intensity And The Effective Tax Rate: A Meta-Regression Analysis," Journal of Economic Surveys, Wiley Blackwell, vol. 31(4), pages 988-1010, September.
    • Handle: RePEc:bla:jecsur:v:31:y:2017:i:4:p:988-1010
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    File URL: http://hdl.handle.net/10.1111/joes.2017.31.issue-4
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    Cited by:

    1. M. Shanmugam, 2020. "Research and Development Intensity and Effective Tax Rate: Empirical Evidence from India," Emerging Economy Studies, International Management Institute, vol. 6(2), pages 223-234, November.
    2. Leon Zolotoy & Don O’Sullivan & Geoffrey P. Martin & Robert M. Wiseman, 2021. "Stakeholder Agency Relationships: CEO Stock Options and Corporate Tax Avoidance," Journal of Management Studies, Wiley Blackwell, vol. 58(3), pages 782-814, May.
    3. OKOSHI Hirofumi, 2021. "Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle," Discussion papers 21038, Research Institute of Economy, Trade and Industry (RIETI).
    4. OKOSHI Hirofumi, 2024. "Negotiation for Transfer Prices under the Arm's Length Principle," Discussion papers 24026, Research Institute of Economy, Trade and Industry (RIETI).
    5. Dumont, Michel, 2022. "Public support to business research and development in Belgium: fourth evaluation," MPRA Paper 115418, University Library of Munich, Germany.
    6. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
    7. Pöschel, Carla, 2020. "Incentive Effects of R&D Tax Incentives: A Meta-Analysis Focusing on R&D Tax Policy Designs," arqus Discussion Papers in Quantitative Tax Research 243, arqus - Arbeitskreis Quantitative Steuerlehre, revised 2020.

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