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Innovation and Tax Evasion: The Case of American Technology Companies  


Author:  Naoui Souha.; Damak-Ayadi Salma.; Feten Arfaoui.


Source: Volume 40, Number 03, Spring 2023 , pp.47-63(17)




Journal of Taxation of Investments

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Abstract: 

This article is devoted to the study of the effect of innovation on tax evasion. More specifically, we study the impact of research and development expenditure on the effective tax rate. The authors used a sample of 226 U.S. S&P 500 index technology companies over the period from 2010 to 2019. Their regression results reveal that research and development intensity plays an important role in determining changes in effective tax rates.

Keywords: innovation, tax evasion, effective tax rate, research and development intensity, R&D

Affiliations:  1: FSEG Sfax; 2: University of Carthage; 3: University of Tunis.

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