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Possible implications of corporate income taxes being levied on accounting profits include
1) underinvestment in new machinery and equipment;
2) a lower rate of adoption of the latest technologies;
3) faster productivity growth.
Coding Systems
Organized frameworks for categorizing, labeling, or coding data, typically qualitative, to facilitate systematic analysis.
Systematic Observation
An organized method of collecting data where the observer adheres to a set of predefined procedures to minimize biases.
Prior Hypotheses
Preconceived theories or assumptions made before conducting an experiment or research study.
Systematic Observation
A methodical approach to data collection where researchers observe subjects in a structured manner to minimize bias.
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