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

被引：114

|

作者：

BERGER, PG

机构：

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1993年 / 31卷 / 02期

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：

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页码：131 / 171

页数：41

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