更高的研发税收抵免率是解决弱势地区研发水平低的灵丹妙药吗？

Is a higher rate of R&D tax credit a panacea for low levels of R&D in disadvantaged regions?

• Richard Harris 通讯
• Qian Cher Li
• Mary Trainor · 贝尔法斯特女王大学