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Investment Tax Incentives and Frequent Tax Reforms

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NBER1988-01-01 更新2025-01-04 收录
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Despite the frequency of tax changes and their potential importance to investors, almost all of the analysis of tax-based investment incentives assumes investors never anticipate any tax changes. We depart from this approach by analyzing the historical pattern of U.S. corporate investment incentives

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1988-01-01
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