author = { Elschner, Christina AND Ernst, Christof },

title = { The impact of r&d tax incentives on r&d costs and income tax burdenn },

publisher = {ZEW},

keywords = { Europäische Union , Forschung und Entwicklung , Steuervergünstigung , Körperschaftsteuer , Steuerbelastung , Forschungskosten },

year = {2008},

booktitle = {ZEW Discussion Paper ; 08-124},

address = { Mannheim },

url = { http://slubdd.de/katalog?TN_libero_mab2 }