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[管理学论文] Innovation and Corporate Tax Planning: The Distinct Effects of Patents and [推广有奖]

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Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*
C.S. Agnes Cheng†
The Hong Kong Polytechnic University
M715, Li Ka Shing Tower, Hung Hom, Kowloon
Hong Kong, China
afagnes@polyu.edu.hk
T: (+852) 2766-7771
Peng Guo
Rutgers–The State University of New Jersey
School of Business–Camden
227 Penn Street, Camden, New Jersey, USA 08102
peng.guo@rutgers.edu
Chia-Hsiang Weng
National Chengchi University
No. 64, Sec. 2, Zhinan Rd., Wenshan Dist., Taipei City 11605
Taiwan (R.O.C)
ch.weng@nccu.edu.tw
Qiang Wu
Rensselaer Polytechnic Institute
110 8th Street, Troy, NY, USA 12180
wuq2@rpi.edu
This paper is extended from Peng Guo’s dissertation at Louisiana State University. This paper was previously titled “Innovation, Tax Aggressiveness, and Stock Price Crash Risk” and “Innovation and Corporate Tax Avoidance: The Distinct Effects of Patents and R&D.” We are especially grateful to Kenneth Klassen and two anonymous referees for their insightful and constructive comments and suggestions. We appreciate helpful comments from Lisa De Simone (Summer School on Taxation and R&D discussant), Nava Cohen (AAA discussant), Sehoon Kim (FMA discussant), and participants of the 2015 Paris Financial Management Conference, the 2017 EAA Annual Congress, the 2017 Summer School on Taxation and R&D at the University of Mannheim, the 2017 AAA Annual Meeting, and the 2018 FMA Annual Meeting. C.S. Agnes Cheng acknowledges support from Hong Kong Polytechnic University. Qiang Wu thanks the Lally School of Management at RPI for research support through the A. C. Lawrence Research Fellowship. The data that support the findings of this study are all publicly available. Innovation and Corporate Tax Planning The Distinct Effects of Patents and R&D.pdf (2.04 MB, 需要: 2 个论坛币)
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关键词:Innovation Corporate planning Distinct effects

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