Analysis of the literature : cost recovery and taxation (critical examination of the literature and present practices) : final report.: Co24-3/2-24-1988E-PDF
"The mandate of this study is to carry out a critical analysis of the literature and of Canadian practices dealing with the distinctions between taxation and cost recovery and to examine to what extent the conclusions reached in the literature and/or the observed practices could be relevant for the radio spectrum structure and the management of its fees policy. The context of the study is the overall evaluation of the radio spectrum management; it is felt that the present rules on taxation and cost recovery limit managerial discretion"--Executive Summary.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.881636&sl=0
| Department/Agency | Canada. Department of Communications. |
|---|---|
| Title | Analysis of the literature : cost recovery and taxation (critical examination of the literature and present practices) : final report. |
| Series title | Background study (Canada. Department of Communications. Program Evaluation Division) |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Digitized edition from print [produced by Innovation, Science and Economic Development Canada]. Issued also in French under title: Évaluation du programme de gestion du spectre des radiofréquences : analyse de la littérature : récupération des coûts et taxation. "Evaluation of radio spectrum management, Study No: 9." Includes bibliographical references (pages 35-37). Includes Executive Summary in French. |
| Publishing information | [Ottawa] : Department of Communications, Program Evaluation Division, October 1988. |
| Description | 1 online resource (v, 37 pages) |
| Catalogue number |
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| Subject terms | Spectrum management Economic analysis |