00373pab a2200121 454500008004000000100001600040245009900056260000900155300001500164362000800179650001300187773005100200180718b2010 xxu||||| |||| 00| 0 eng d aKim, Jungbu aWhy are some states more generous in offering R&D tax credits than others? An empirical answer c2010 ap.371-378. aJun aTaxation aInternational Journal of Public Administration