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Our data says that the document:

Sheng-Syan, Chen ; Wei-Chuan, Kao ; Yanzhi, Wang. (2021) Tax policy and innovation performance: Evidence from enactment of the alternative simplified credit.
In: Journal of Banking & Finance. RePEc:eee:jbfina:v:125:y:2021:i:c:s037842662100039x.

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cites:

Finley, A.R. ; Lusch, S.J. ; Cook, K.A. The effectiveness of the R&D tax credit: evidence from the Alternative Simplified Credit. 2015 J. Am. Taxation Assoc.. 37 157-181

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