What the design of an R&D tax incentive tells about its effectiveness : a simulation of R&D tax incentives in the European Union
Year of publication: |
2011
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Authors: | Elschner, Christina ; Ernst, Christof ; Licht, Georg ; Spengel, Christoph |
Published in: |
The journal of technology transfer. - Norwell, Mass [u.a.] : Springer Science + Business Media, ISSN 0892-9912, ZDB-ID 1022920-6. - Vol. 36.2011, 3, p. 233-256
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Subject: | Industrieforschung | Industrial research | Steuervergünstigung | Tax incentive | Wirkungsanalyse | Impact assessment | EU-Staaten | EU countries |
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