A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*

作者: KENNETH J. KLASSEN , JEFFREY A. PITTMAN , MARGARET P. REED , STEVE FORTIN

DOI: 10.1506/CF2E-HUVC-GAFY-5H56

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摘要: … We provide evidence on the impact of tax incentives and … The matched design implicitly assumes that any differences … Additional variables are included to explicitly control for other cross-…

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