Limits of tax regulation: Evidence from strategic R&D classification and the R&D tax credit

RD-flatness and RD-injectivity

It is proved that every commutative ring whose RD-injective modules are Σ-RD-injective is the product of a pure semi-simple ring and a finite ring. A complete characterization of commutative rings for which each artinian (respectively simple) module is RD-injective, is given. These results can be obtained by using the properties of RD-flat modules and RD-coflat modules which are respectively th...

The Presence of Women on the Board and Tax Avoidance: Evidence from Tehran Stock Exchange

Today, women are considered as one of the main pillars of corporate decision making, which can contribute to the development and promotion of corporate initiatives and projects within the framework of the development of trust and confidence of shareholders and society. The purpose of this research is to investigate the association between the presence of women on boards of directors and tax avo...

June 1989 TAX POLICY . Tax - Credit and Subtraction Methods of Calculating a Value - Added Tax

Are female CFOs less tax aggressive? Evidence from tax aggressiveness

This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the preand posttransition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure...

Do tax incentives for research increase firm innovation? An RD Design for R&D

We present evidence of a causal impact of research and development (R&D) tax incentives on innovation. We exploit a change in the asset-based size thresholds for eligibility for R&D tax subsidies and implement a Regression Discontinuity Design using administrative tax data on UK firms. There are statistically and economically significant effects of the tax change on both R&D and patenting (even...