Structural Change in the Research and Experimentation Tax Credit: Success or Failure?
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DOI: 10.17310/ntj.2011.2.03
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Citations
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Cited by:
- Wei-Chuan Kao, 2018. "Innovation quality of firms with the research and development tax credit," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 43-78, July.
- William Gale & Samuel Brown, 2013.
"Small Business, Innovation, and Tax Policy: A Review,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 871-892, December.
- Gale, William & Brown, Samuel, 2013. "Small Business, Innovation, and Tax Policy: A Review," MPRA Paper 57384, University Library of Munich, Germany.
- Jing Huang & Linda Krull & Rosemarie Ziedonis, 2020. "R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2523-2557, December.
- Chen, Ming-Chin & Gupta, Sanjay, 2017. "The incentive effects of R&D tax credits: An empirical examination in an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 52-68.
- Rao, Nirupama, 2016. "Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade," Journal of Public Economics, Elsevier, vol. 140(C), pages 1-12.
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