[Batty, J. 1976. Accounting for research and development. London: Business Book.]Search in Google Scholar
[Bečić, E. and Dabić, M. 2008. Analysis of Croatian business sector investment in R&D. Sociological Review, 39 (1-2): 69-84.]Search in Google Scholar
[Bratić, V. and Urban, I. 2006. Tax expenditures in Croatia. Financial Theory and Practice, 30 (2): 129-195.]Search in Google Scholar
[Carvalho, A. 2011. Why are tax incentives increasingly used to promote private R&D?. CEFAGE-UE Working paper 4, Cefage: Portugal.]Search in Google Scholar
[Central Bureau of Statistics of the Republic of Croatia. 2010. Note 8.2.1..]Search in Google Scholar
[- - -. 2012. Note 8.2.3.]Search in Google Scholar
[David, P.A., Hall, B.H. and Toole, A.A. 2000. Is public R&D a complement or substitute for private R&D? A review of econometric evidence. Research Policy 29: 497-529.10.1016/S0048-7333(99)00087-6]Search in Google Scholar
[Elschner, C. et.al. 2011. What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union. Journal of Technology Transfer 36: 233-256.10.1007/s10961-009-9146-y]Search in Google Scholar
[European Commission. 2006. Towards a more effective use of tax incentives in favour of R&D. Communication 728 final. Bruxelles.]Search in Google Scholar
[- - -. 2005. More research and innovation: A common approach. Communication 488 final. Belgium.]Search in Google Scholar
[Eurostat. 2011. Research and development: annual statistics. Bruxelles.]Search in Google Scholar
[Hall, B. and Van Reenen, J. 2000. How effective are fiscal incentives for R&D? A review of the evidence. Research Policy 29: 449-469.10.1016/S0048-7333(99)00085-2]Search in Google Scholar
[Hall, B. 2002. The financing of research and development. Oxford review of economic policy 18 (1): 35-51.10.1093/oxrep/18.1.35]Search in Google Scholar
[Hinloopen, J. 2001. Subsidizing R&D Cooperatives. De Economist 149 (3): 313-345.10.1023/A:1011979725764]Search in Google Scholar
[Hutschenreiter, G. 2002. Tax incentives for research and development. Austrian Economic Quarterly 2: 74-85.]Search in Google Scholar
[Kesner-Škreb, M. 2001. Tax incentives. Financial Theory and Practice 25 (4): 633-636.]Search in Google Scholar
[Klemm, A. 2010. Causes, benefits and risks of business tax incentives. International Tax and Public Finance. 17 (3): 315-336.10.1007/s10797-010-9135-y]Search in Google Scholar
[Klemm, A. and Van Parys, S. 2012. Empirical evidence on the effects of tax incentives. International Tax and Public Finance. 19 (3): 393-423.10.1007/s10797-011-9194-8]Search in Google Scholar
[Kumbhakar et.al. 2010. Corporate R&D and firm efficiency: evidence from Europe's top R&D investors. IPTS Working Paper on corporate R&D and Innovation 11. Joint Research Centre: Spain.10.2139/ssrn.1528592]Search in Google Scholar
[Moncada-Paterno-Castello, P. et al. 2010. Does Europe perform too little corporate R&D? A comparison of EU and non- EU corporate R&D performance. Research Policy 39: 523-536.10.1016/j.respol.2010.02.012]Search in Google Scholar
[OECD. 2002. Frascati Manual: proposed standards practice for surveys on research and experimental development. Paris.]Search in Google Scholar
[Sanchez-Gonzales, G. and Herrera L. 2010. The influence of R&D cooperation on innovatory effort. Innovation: Management, policy and practice 12 (3): 337-354.10.5172/impp.12.3.337]Search in Google Scholar
[Švaljek, S. 2007. Private Equity and Venture Capital Industry in Croatia: Tax and Legal Environment. Economic Trends and Economic Policy, 17 (113): 53-84.]Search in Google Scholar
[Tassey, G. 2007. Tax incentives for innovation: time to restructure the R&E tax credit. Journal of Technology Transfer 32: 605-615.10.1007/s10961-007-9045-z]Search in Google Scholar
