Multinationals, Tax Holidays, and Technology Transfer
نویسندگان
چکیده
منابع مشابه
The effect of sales tax holidays on household consumption patterns
Sales tax holidays (STHs) are the temporary suspension of state (and some local) sales taxes on selected retail items for a brief period of time. The policy has gained popularity in recent years, beginning in one state in 1997and growing to twenty by 2008. Despite the increased frequency with which states use STHs, little research has been conducted to study how households respond to this tempo...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2008
ISSN: 1556-5068
DOI: 10.2139/ssrn.1181423