EXPLICIT AND IMPLICIT TAX EFFECTS OF THE RESEARCH-AND-DEVELOPMENT TAX CREDIT

被引:119
作者
BERGER, PG
机构
关键词
D O I
10.2307/2491268
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:131 / 171
页数:41
相关论文
共 33 条
[1]  
BAILY MN, 1985, NEED PERMANENT TAX C
[2]  
BENZION U, 1984, PATENTS PRODUCTIVITY
[3]  
BERNSTEIN JI, 1988, AM EC REV MAY, P429
[4]  
Brown K. M., 1985, R D TAX CREDIT EVALU
[5]  
COMANOR W, 1964, ECONOMICA, P372
[7]  
FREEMAN C, 1965, NATL I ECON REV, P40
[8]   DETERMINANTS OF INDUSTRIAL RESEARCH AND DEVELOPMENT - STUDY OF CHEMICAL, DRUG, AND PETROLEUM INDUSTRIES [J].
GRABOWSKI, HG .
JOURNAL OF POLITICAL ECONOMY, 1968, 76 (02) :292-306
[9]  
GRABOWSKI HG, 1978, BELL J ECON, P328
[10]  
GRABOWSKI HG, 1973, J IND ECON, P209