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Zur steuerlichen Behandlung von Forschungs- und Entwicklungsaufwendungen: Eine internationale Bestandsaufnahme

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  • Harhoff, Dietmar

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  • Harhoff, Dietmar, 1994. "Zur steuerlichen Behandlung von Forschungs- und Entwicklungsaufwendungen: Eine internationale Bestandsaufnahme," ZEW Dokumentationen 94-02, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdok:9402
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    1. Edwin Mansfield & Lorne Switzer, 1985. "How Effective Are Canada's Direct Tax Incentives for R and D?," Canadian Public Policy, University of Toronto Press, vol. 11(2), pages 241-246, June.
    2. Sinn, Hans-Werner, 1985. "Kapitaleinkommensbesteuerung. Eine Analyse der intertemporalen internationalen und intersektoralen Allokationswirkungen," Monograph, Mohr Siebeck, Tübingen, edition 1, number urn:isbn:9783163448278.
    3. Klodt, Henning, 1987. "Wettlauf um die Zukunft: Technologiepolitik im internationalen Vergleich," Open Access Publications from Kiel Institute for the World Economy 372, Kiel Institute for the World Economy (IfW Kiel).
    4. Swenson, C. W., 1992. "Some tests of the incentive effects of the research and experimentation tax credit," Journal of Public Economics, Elsevier, vol. 49(2), pages 203-218, November.
    5. Mansfield, Edwin, 1986. "The R&D Tax Credit and Other Technology Policy Issues," American Economic Review, American Economic Association, vol. 76(2), pages 190-194, May.
    6. Stoneman, Paul, 1991. "The use of a levy/grant system as an alternative to tax based incentives to R&D," Research Policy, Elsevier, vol. 20(3), pages 195-201, June.
    7. Richard C. Levin & Alvin K. Klevorick & Richard R. Nelson & Sidney G. Winter, 1987. "Appropriating the Returns from Industrial Research and Development," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 18(3, Specia), pages 783-832.
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    Cited by:

    1. Heike Belitz & Frank Fleischer, 2000. "Staatliche Förderung stützt den Neuaufbau der Industrieforschung in Ostdeutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 69(2), pages 272-294.
    2. Gernot Hutschenreiter, 2002. "Steuerliche Förderung von Forschung und Entwicklung," WIFO Monatsberichte (monthly reports), WIFO, vol. 75(2), pages 121-131, February.

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