spillover，overflow 与之对照，一份税收激励比起一份公司额外的研发支出，可能产生少得多的效果，因为税收激励的溢出效应要大得多。In contrast, one unit of tax incentives is likely to yield significantly less than one unit of additionalspending on R&D because of its relatively large spillover effects.
it is no use crying over spilt milk。牛奶打翻了，哭了也没用。What is done can't be undone.事到如今，无法改变。Spilt water can't be gathered up。泼出去的水，就收不回来了。（这句是直译，实际还是用上面两个比较好）
chongyanyuan
