Tax incentives for innovation: time to restructure the R&E tax credit
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- Bozeman, Barry & Link, Albert N., 1984. "Tax incentives for R&D: a critical evaluation," Research Policy, Elsevier, vol. 13(1), pages 21-31, February.
- Barry Bozeman & Albert Link, 1984. "Public support for private R&D: The case of the research tax credit," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 4(3), pages 370-382.
- Bronwyn H. Hall & John van Reenen, 1999. "How Effective are Fiscal Incentives for R&D? A New Review of the Evidence," NBER Working Papers 7098, National Bureau of Economic Research, Inc.
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