The effects of tax-deductible reserves on investment incentives
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- Giorgia Maffini & Jing Xing & Michael P Devereux, 2016.
"The impact of investment incentives: evidence from UK corporation tax returns,"
Working Papers
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Full references (including those not matched with items on IDEAS)- Giorgia Maffini & Jing Xing & Michael P Devereux, 2016. "The impact of investment incentives: evidence from UK corporation tax returns," Working Papers 1601, Oxford University Centre for Business Taxation.
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More about this item
Keywords
corporate taxation; international corporate taxation; investment incentives; Business regulation and international economics; H25; H32;
All these keywords.JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2018-03-26 (Accounting and Auditing)
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