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 AmazonPublished on: 2025-05-19 15:03:04
“Why are you solving this problem from first principles? You should’ve used ChatGPT to help you.” A consultant at Boston Consulting Group (BCG), one of the “Big 3s” in the sector, recounted their manager’s reaction when they turned in a preliminary report on a certain topic a few months ago. “The funniest part is that I had used ChatGPT to solve the problem. I just hadn’t told my manager,” they said, not wanting to be named as they weren’t authorised to speak with the media. Welcome to managem
Keywords: ai consultant consulting firms manager
Find related items on AmazonPublished on: 2025-07-15 15:30:54
Are there any ethical VC funds? This is a genuine question. It feels like the majority of venture firms can rationalise away their position as doing good for the world but when you start to dig into it, the sole goal is making money and who they make money for isn't always the most righteous of people or entities. Even then many of the individuals at firms can be questionable, involved in scandals. And the things invested in, while there can be a thematic preference, often everything is thrown o
Keywords: ethical firms funds good money
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