CORDES, J. J. (1989), «Tax incentives and R&D spending: A review of the evidence», Research
Policy, 18(3):119-133.
CORNET, M., y B. VROOMEN (2005), «Extending the Dutch R&D tax credit program: Does it work?», papel preliminar fechado el 1 de agosto...
CRÉPON, B.; DUGUET, E., y J. MAIRESSE (1998), «Research, innovation, and productivity. An econometric analysis at the firm level», Economics...
CZARNITZKI D.; HANEL P., y J. M. ROSA (2005), «Evaluating the impact of R&D tax credits on innovation: A microeconometric study on Canadian...
DAGENAIS, M.; MOHNEN, P., y P. THIERRIEN (1997), «Do Canadian firms respond to fiscal incentives to research and development?», G.R.E.Q.A.M....
DUGUET, E. (2007), «L'effet du crédit d'impot recherche sur le financement privé de la recherche: une évaluation économétrique», Working...
EUROPEAN COMMISSION (2006), «Evaluation and design of R&D tax incentives», informe del CREST Expert Group on Fiscal Measures, marzo.
EUROPEAN COMMISSION (2008), «Comparing practices in R&D tax incentives evaluation», Research Directorate - General, informe del Expert...
EUROSTAT (2008), Science, Technology and lnnovation in Europe, Pocketbooks.
GENERAL ACCOUNTING OFFICE (GAO 1989), «The research tax credit has stimulated some additional research spending», U.S.A., Tax Policy and Administration...
GOOLSBEE, A. (1998), «Does government R&D policy mainly benefit scientists and engineers?», The American Economic Review, 88(2): 298-302.
HAEGELAND, T., y J. M0EN (2007a), «The relationship between the Norwegian R&D tax credit scheme and other innovation policy instruments»,...
HAEGELAND, T., y J. M0EN (2007b), «Input additionality in the Norwegian R&D tax credit scheme)), Statistics Norway Report 2007/47.
HALL, B. (1993), «Tax policy during the eighties: success or failure?», Tax Policy and the Economy, 7: 1-36.
HALL, B., y J. VAN REENEN (2000), «How effective are fiscal incentives for R&D? A review of the evidence», Research Policy, 29: 449- 469.
HALL, R., y D. JORGENSON (1971), «Application of the theory of optimum capital accumulation», en G. FROMM (dir.), Tax Incentives and Capital...
HINES, J. R. (1993), «Taxes, technology transfer, and the R&D activities of multinational firms», National Bureau of Economic Research...
JORGENSON, D. (1963), «Capital theory and investment behaviour», Papers and Proceedings of the American Economic Association, American Economic...
KLASSEN, K. J.? PITTMAN, J. A., y M. P. REED (2004), «A cross-national comparison of R&D expenditure decisions: Tax incentives and financial...
KRUEGER, A.B., y D. WHITMORE (2001), «The effect of Attending Small class in the Early Grades on College-Test Taking and Middle School Test...
LEBEAU, D. (1996), «Les mesures fiscales d'aide a la R-D et les entreprises québécoises, Conseil
de la Science et de la Technologie»,...
LOKSHIN B., y P. MOHNEN (2008), «Wage effects of R&D tax incentives: Evidence from Netherlands», University of Maastricht, UNU- MERIT...
LOKSHIN B., y P. MOHNEN (2009), «How effective are level-based R&D tax credits? Evidence from the Netherlands», University of Maastricht,...