The Tax-adjusted Q Model with Intangible Assets : Theory and Evidence from Temporary Investment Tax Incentives /
We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and economic measures of q. We show that when tax changes are temporary, the q model can be esti...
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| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
2014.
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| Серии: | IMF Working Papers; Working Paper ;
No. 2014/104 |
| Online-ссылка: | Full text available on IMF |