Do Taxes Affect Sticky Costs?
碩士 === 國立成功大學 === 會計學系 === 106 === This paper investigates incentives underlying managerial decisions related to resource adjustments. The focus is on the impact of staggered changes in corporate income tax rates across the U.S. on the degree of cost stickiness from 1990 to 2011. I find that when ma...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2018
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Online Access: | http://ndltd.ncl.edu.tw/handle/yj4a9x |