Arrow, K., J.: Economic welfare and the allocation of resources for invention. In: The rate and direction of inventive activity: Economic and social factors. Princeton University Press, 1962. Available at: https://doi.org/10.1515/9781400879762-024, accessed: 1st August 2024
Baldwin, R., J.: The Importance of Research and Development for Innovation in Small and Large Canadian Manufacturing Firms, Analytical Studies Branch Research Paper Series, 1997. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=123588, accessed: 13th August 2024
Billings, A., B.: Are US tax incentives for corporate R&D likely to motivate American firms to perform research abroad? Tax Executive, 55(4), 2003. Available at: https://www.researchgate.net/publication/290987226_Are_US_tax_incentives_for_corporate_RD_likely_to_motivate_American_firms_to_perform_research_abroad, accessed: 29th September 2024
Bloom, N., Schankerman, M., Van Reenen, J.: Identifying technology spillovers and product market rivalry.” Econometrica, 81(4), 2013. Available at: https://www.econometricsociety.org/publications/econometrica/2013/07/01/identifying-technology-spillovers-and-product-market-rivalry, accessed: 19th June 2024
Bishop, R.: Common Challenges When Claiming R&D Tax Credits, TaxConnections, 2024
Available at: https://www.taxconnections.com/taxblog/common-challenges-whenclaiming-rd-tax-credits/, accessed: 8th September 2024
Griffith, R., Sandler, D., Van Reenen, J.: Tax Incentives for R&D. Fiscal Studies vol. 16, no. 2, 1995. Available at: https://www.jstor.org/stable/24437889?saml_data=eyJzYW1sVG9r-ZW4iOiJlMTI1NDIxNy00NTA5LTQ2NTEtOWVhZi0wZDY2MzNkOGM2MDgiLCJlb-WFpbCI6IjQwNTY1NkBtYWlsLm11bmkuY3oiLCJpbnN0aXR1dGlvbklkcyI6WyI4M40zI3N2VmOC0yNTg5LTQ0ODktOGUwMS01MmRlM2RhZTMyNDciXX0&seq=1, accessed: 22nd September 2024
Hall, B., Van Reenen J.: How effective are fiscal incentives for R&D? A review of the evidence. Research Policy, 29(4-5), 2000. Available at: https://doi.org/10.1016/S0048-7333(99)00085-2, accessed: 19th June 2024
Jones, C., I., Williams, J. C.: Measuring the Social Return to R&D. The Quarterly Journal of Economics, 113(4), 1998. Available at: https://doi.org/10.1162/003355398555856, accessed: 1st August 2024
Klemm, A.: Causes, Benefits, and Risks of Business Tax Incentives. International Monetary Fund, 2009. Available at: https://www.imf.org/external/pubs/ft/wp/2009/wp0921.pdf, accessed: 6th June 2024
Matos, S., et. al.: Innovation and climate change: A review and introduction to the special issue. Technovation, 2022. Available at: https://doi.org/10.1016/j.technovation.2022.102612, accessed: 1st July 2024
Rassenfosse, G.: Patent Box Policies, University of Melbourne, 2015. Available at: https://www.bulletpoint.com.au/wp-content/uploads/2021/05/patent_box_policies.pdf, accessed: 5th June 2024
Romer, P., M.: Endogenous technological change. Journal of Political Economy, 98(5), 1990, S71-S102. Available at: https://www.journals.uchicago.edu/doi/abs/10.1086/261725, accessed: 19th June 2024
Shah, I., H., et. al.: Does R&D investment drive employment growth? Empirical evidence at industry level from Japan. International Journal of Finance & Economics, 2022. Available at: https://doi.org/10.1002/ijfe.2677, accessed: 28th June 2024
Legal Acts: Austria
Act of 7 July 1988, Income Tax Act, No. 400/1988 Coll. (consolidated text Journal of Laws 2024, as amended by Act No. 113/2024).
Legal Acts: Croatia
Regulation of 25 January, 2019 on State Aid for Research and Development Projects, No. 9/2019 Coll. (consolidated text Journal of Laws 2019).
Act of 26 July, 2018 No. 64/18 on State Support for Development Projects (consolidated text Journal of Laws 2024, as amended by Act No. NN 89/24).
Legal Acts: Czech Republic
Act of 11 December 1992 Income Taxes Act, No. 586/1992 Coll. (consolidated text Journal of Laws 2024, as amended).
Act of 9 February, 2009 Criminal Code, No. 11/2009 Coll. (consolidated text Journal of Laws 2024, as amended).
Legal Acts: Slovakia
Act of 4 December, 2003 Income Tax Act, No. 595/2003 Coll. (consolidated text Journal of Laws 2024, as amended).
Other official documents
OECD: Frascati Manual, Guidelines for Collecting and Reporting Data on Research and Experimental Development, 2015. Available at: https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html, accessed: 16th September 2024
Internet Resources
HM Revenue & Customs: Research and Development Tax Relief: Guidance and Criteria, 2024. Available at: https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief, accessed: 13th August 2024
IBIS World.: Software Development in Europe – Market Size, Industry Analysis, Trends and Forecasts (2024-2029), 2024. Available at: https://www.ibisworld.com/europe/industry/software-development/200645/#CompetitiveForces, accessed: 25th November 2024
Innovation Tax: R&D Tax Credits – Client Success Story, 2024. Available at: https://www.innovationtax.co.uk/case-study/sector-software/, accessed: 25th November 2024
KPT Consulting: Overcoming Common Challenges in R&D Tax Credit Claims, Tax Credits. Available at: https://kpt.tax/overcoming-common-challenges-in-rd-tax-credit-claims/, accessed: 16th June 2024
Source Advisors: R&D Tax Credits for Software Development, 2024. Available at: https://sourceadvisors.com/rd-tax-credit/software-development/, accessed: 25th November 2024
Vailshery, L., S.: Number of software developers worldwide in 2018 to 2024. Statista, 2024. Available at: https://www.statista.com/statistics/627312/worldwide-developer-population/, accessed: 25th November 2024