4BERNSTEIN JEFFREY I.The effect of direct and indirect tax incentives on Canadian industrial R&D expenditures[ J].Canadian public policy,1986,12 (3):438-46.
5RAJAGOPAL SHAH.Fiscal incentives for investment and innovation[z].Edited by Anwar shah,the world bank,1995.
6MANSFIELD,EDWIN,LORNE.How effective are Canada's direct tax incentives for research and development?[ J].Canadian public policy,1985 (June):241-46.
7BLOOM N,GRIFFITH,VAN REENEN J.Do R&D tax credits work?Evidence from an international panel of countries (1979-1996)[ J].Journal of Public Economics,forthcoming.
8HALL.How Effective are Fiscal Incentives for R&D? A Review of the Evidence[J].Research Policy,2000 (29):456-457.
