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Institutional aspects of R&D tax incentives : the SR & ED tax credit / by G. Bruce Doern. : C21-23/6

This paper assesses the institutional evolution of the federal Scientific Research and Experimental Development (SR&ED) tax credit. It also develops an institutional frame for examining alternative governmental portfolios for the location and operation of research and development tax incentives.--Introduction

Permanent link to this Catalogue record:
http://publications.gc.ca/pub?id=9.526368&sl=0

Publication information
Department/Agency Canada.Industry Canada. Micro-Economic Analysis Directorate.
Title Institutional aspects of R&D tax incentives : the SR & ED tax credit / by G. Bruce Doern.
Series title Occasional paperNo. 6, April, 1995
Publication type Series - View Master Record
Language Bilingual-[English | French]
Format Paper
Other formats Electronic-[French], Electronic-[English]
Note(s) "This paper assesses the institutional evolution of the federal Scientific Research and Experimental Development (SR&ED) tax credit. It also develops an institutional frame for examining alternative governmental portfolios for the location and operation of research and development tax incentives."--Introduction.
Bilingual
Publishing information Ottawa - Ontario : Industry Canada. 1995.
Binding Softcover
Description English text, 49p. : references, tables ; 23 cm.
ISBN 0-662-62033-X
Catalogue number
  • C21-23/6
Subject terms Research and development
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