III-13. CÁLCULO DE LA DESGRAVACIÓN FISCAL DE LA ADMINISTRACIÓN PARA LA I+D
Bibliografía EC, IMF, OCDE, UN and the World Bank (2009), System of National Accounts, United Nations, New York. https://unstats.un.org/unsd/nationalaccount/docs/SCN2008.pdf. International Monetary Fund (2014), Government Finance Statistics (GFS) Manual, Prepublication Draft, IMF, Washington, DC. www.imf.org/external/np/sta/gfsm/. OCDE (2014), “The OCDE classification of taxes and Interpretative Guide”, in OCDE, Revenue. Statistics 2014, OCDE Publishing, Paris. DOI: http://dx.doi.org/10.1787/rev_stats-2014-8-en-fr. OCDE (2010), Tax expenditures in OCDE countries, OCDE Publishing, Paris. DOI: http://dx.doi. org/10.1787/9789264076907-en.
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