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Tax Policy and Spending Policy
American Politics Quarterly, 1991Most efforts to develop a theory of tax policy change have emphasized institutional, procedural, and partisan explanations. By contrast, very little attention has been directed toward the budgetary context within which tax policy is determined. The long-term evolution of federal income tax policy, however, demonstrates the importance of budgetary ...
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The additionality of R&D tax policy: Quasi-experimental evidence
Technovation, 2021Ahmed Skali, Russell Thomson
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Corporate tax effects of economic policy uncertainty
Accounting and Finance, 2021Wensheng Kang
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Economic policy uncertainty and firm tax avoidance
Accounting and Finance, 2020My Nguyen, Justin Hung Nguyen
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Economic policy uncertainty and corporate tax avoidance: Evidence from China
Pacific-Basin Finance Journal, 2021Huayu Shen
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