The effect of "invisible" tax preferences on investment and tax preference measures
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References listed on IDEAS
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- Estelle P. Dauchy, 2013. "The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets," Working Papers w0199, Center for Economic and Financial Research (CEFIR).
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KeywordsIntangible assets Tax preferences Effective tax rates Financial reporting costs;
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