共 50 条
- [1] Corporate income tax, IP boxes and the location of R&D [J]. International Tax and Public Finance, 2024, 31 : 203 - 242
- [3] Tax Incentives for R&D Activities in European Union Countries and Turkey, and Their Comparative Analysis [J]. MALIYE DERGISI, 2011, (161): : 33 - 63
- [4] What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union [J]. JOURNAL OF TECHNOLOGY TRANSFER, 2011, 36 (03): : 233 - 256
- [5] What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union [J]. The Journal of Technology Transfer, 2011, 36 : 233 - 256