The incentive effects of R&D tax credits : an empirical examination in an emerging economy
Year of publication: |
April 2017
|
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Authors: | Chen, Ming-chin ; Gupta, Sanjay |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 13.2017, 1, p. 52-68
|
Subject: | Research and development expenditure | R&D tax credits | Tax incentives | Emerging economy | Steuervergünstigung | Tax incentive | Industrieforschung | Industrial research | Schwellenländer | Emerging economies | Forschungsfinanzierung | Research funding | Technologiepolitik | Technology policy | Anreiz | Incentives |
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