Did the Tax Cuts and Jobs Act stimulate capital expenditures? A firm-level approach-Reference-Cited by-同舟云学术

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Did the Tax Cuts and Jobs Act stimulate capital expenditures? A firm-level approach

Published:2023-12-22 Issue: Volume: Page:1-17
ISSN:0003-6846
Container-title:Applied Economics
language:en
Short-container-title:Applied Economics

Author:

Bitzan John D.¹,Hong Yongtao²,Huseynov Fariz³

Affiliation:

1. Menard Family Director of the Sheila and Robert Challey Institute for Global Innovation and Growth, North Dakota State University, Fargo, ND, USA

2. Department of Accounting and Information Systems, North Dakota State University, Fargo, ND, USA

3. Department of Transportation, Logistics, and Finance, North Dakota State University, Fargo, ND, USA

Funder

Challey Institute for Global Innovation and Growth

Publisher

Informa UK Limited

Subject

Economics and Econometrics

Link

https://www.tandfonline.com/doi/pdf/10.1080/00036846.2023.2293673

Reference27 articles.

1. Foreign Investment of U.S. Multinationals: The Effect of Tax Policy and Agency Conflicts;Albertus J. F.;Journal of Financial Economics,2022

2. Arnon A. 2019. “The Price of Oil is Now a Key Driver of Business Investment.” https://budgetmodel.wharton.upenn.edu/issues/2018/12/14/the-price-of-oil-is-now-a-key-driver-of-business-investment.

3. Barth M. E. K. Li and C. McClure. 2021. “Evolution in Value Relevance of Accounting Information.” Available at SSRN: https://ssrn.com/abstract=2933197.

4. On the efficient computation of the nonlinear full-information maximum-likelihood estimator

5. U.S. Multinational Companies’ Payout and Investment Decisions in Response to International Tax Provisions of the Tax Cuts and Jobs Act of 2017

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