Published on: 2025-05-05 09:47:45
60 Pages Posted: 21 Nov 2024 Date Written: July 23, 2024 Abstract We study the tax payment and innovation consequences of limiting the tax deductibility of research and development ("R&D") expenditures. Beginning in 2022, U.S. companies are required to capitalize and amortize R&D rather than immediately deduct these expenditures. We utilize variation in U.S. firms' fiscal year ends to test the effects of the R&D tax change in a difference-indifferences framework. We first document that affect
Keywords: expenditures firms intensive research tax
Find related items on AmazonGo K’awiil is a project by nerdhub.co that curates technology news from a variety of trusted sources. We built this site because, although news aggregation is incredibly useful, many platforms are cluttered with intrusive ads and heavy JavaScript that can make mobile browsing a hassle. By hand-selecting our favorite tech news outlets, we’ve created a cleaner, more mobile-friendly experience.
Your privacy is important to us. Go K’awiil does not use analytics tools such as Facebook Pixel or Google Analytics. The only tracking occurs through affiliate links to amazon.com, which are tagged with our Amazon affiliate code, helping us earn a small commission.
We are not currently offering ad space. However, if you’re interested in advertising with us, please get in touch at [email protected] and we’ll be happy to review your submission.