The effectiveness of the R&D tax credit : evidence from the alternative simplified credit
Year of publication: |
2015
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Authors: | Finley, Andrew R. ; Lusch, Stephen J. ; Cook, Kirsten A. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 37.2015, 1, p. 157-181
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Subject: | tax credits | research and development | tax incentives | Technologiepolitik | Technology policy | Industrieforschung | Industrial research | Steuervergünstigung | Tax incentive | Forschungsfinanzierung | Research funding |
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