1. A dynamic analysis of research and experimentation credit;Alshuler;National Tax Journal,1989
2. Baily, M., Lawrence, R., Data Resources Incorporated, 1985. The need for a permanent tax credit for industrial research and development. Commissioned by the Coalition for the Advancement of Industrial Technology. Tax Reform Proposals-IX, Hearing Before the Committee on Finance, 99th Congress, 1st Session (June 26), 75–167.
3. The impact of recent changes in tax policy on innovation and R&D;Barth,1984
4. Explicit and implicit tax effects of the R&D tax credit;Berger;Journal of Accounting Research,1993
5. International R&D spillovers between industries in Canada and the United States, social rates of return and productivity growth;Bernstein;Canadian Journal of Economics,1996