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Zur steuerlichen Behandlung von Forschungs- und Entwicklungsaufwendungen: Eine internationale Bestandsaufnahme

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  • Harhoff, Dietmar

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  • Harhoff, Dietmar, 1994. "Zur steuerlichen Behandlung von Forschungs- und Entwicklungsaufwendungen: Eine internationale Bestandsaufnahme," ZEW Dokumentationen 94-02, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  • Handle: RePEc:zbw:zewdok:9402
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    References listed on IDEAS

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    1. Stoneman, Paul, 1991. "The use of a levy/grant system as an alternative to tax based incentives to R&D," Research Policy, Elsevier, vol. 20(3), pages 195-201, June.
    2. Mansfield, Edwin, 1986. "The R&D Tax Credit and Other Technology Policy Issues," American Economic Review, American Economic Association, vol. 76(2), pages 190-194, May.
    3. Richard C. Levin & Alvin K. Klevorick & Richard R. Nelson & Sidney G. Winter, 1987. "Appropriating the Returns from Industrial Research and Development," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 18(3, Specia), pages 783-832.
    4. Edwin Mansfield & Lorne Switzer, 1985. "How Effective Are Canada's Direct Tax Incentives for R and D?," Canadian Public Policy, University of Toronto Press, vol. 11(2), pages 241-246, June.
    5. Sinn, Hans-Werner, 1985. "Kapitaleinkommensbesteuerung. Eine Analyse der intertemporalen internationalen und intersektoralen Allokationswirkungen," Monograph, Mohr Siebeck, Tübingen, edition 1, number urn:isbn:9783163448278.
    6. Klodt, Henning, 1987. "Wettlauf um die Zukunft: Technologiepolitik im internationalen Vergleich," Open Access Publications from Kiel Institute for the World Economy 372, Kiel Institute for the World Economy (IfW).
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    Cited by:

    1. Heike Belitz & Frank Fleischer, 2000. "Staatliche Förderung stützt den Neuaufbau der Industrieforschung in Ostdeutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 69(2), pages 272-294.
    2. Gernot Hutschenreiter, 2002. "Fiscal Incentives for Research and Development," WIFO Monatsberichte (monthly reports), WIFO, vol. 75(2), pages 121-131, February.

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