税收抵免是否刺激了研发支出?研发税收抵免在其第一个十年的效果

Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade

Journal of Public Economics · 2016
被引 231 · 同刊同年前 4%
人大 AABS 3
经济学公共经济学公司金融税收政策研发创新