Innovation Policy and R&DCorporate Taxation and AvoidanceEU Law and Policy Analysis
DOI: 10.1016/j.jaccpubpol.2026.107423

Abstract

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Citation format

HONG, Yongtao. Navigating new norms: The tax cuts and jobs act and its implications for innovation. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2026, 57: 107423.