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Our data says that the document:

Anna, Kerkhof ; Christian, Pfaffl ; Oliver, Falck. (2023) Taxation and Innovation: How R&D Tax Credit Schemes Foster Innovation in the Private Sector.
In: EconPol Forum. RePEc:ces:epofor:v:24:y:2023:i:04:p:61-66.

Full description at Econpapers

cites:

Chen, Z., Z. Liu, J. C. S. Serrato and D. Y. Xu (2020), “Notching R&D Investment with Corporate Income Tax Cuts in China”, American Economic Review 111, 2065-2100.

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