5HALL, B.H. & REENEN, J.V., 2000, How Effective are Fiscal Incentives for R&D? A Review of the Evidence, Research Policy, 29(4-5). 被引量：1
6BERNSTEIN, J.I., 1986, The Effect of Direct and Indirect Tax Incentives on Canadian Industrial R&D Expenditures, Canadian Public Policy, 12(3). 被引量：1
7GUPTA, S., etc., 2011, Structural Change in the Research and Experimentation Tax Credit: Success or Failure? National Tax Journal, 64(2, Partl). 被引量：1
8KLASSEN, K.J., etc., 2004, A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints, Contemporary Accounting Research, 21 (3). 被引量：1
9U.S. Congressional Budget Office, Federal Support lbr R&I) and Innovalion, Washing-ton: USGPO, 1984. 被引量：1
