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
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| 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-[English], Electronic-[French] |
| 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 |
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| Subject terms | Research and development |
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