Amortization of R and E Expenditures under the TCJA: Unintended Consequences and Policy Lessons for Innovation Incentives
Crossref DOI link: https://doi.org/10.30574/wjarr.2026.29.3.0674
Published Online: 2026-03-31
Update policy: https://doi.org/10.30574/wjarr.ourcrossmarkpolicy
Ejim, Victory Ifunanya
Olaomotito, Hosanna Adeyerimi