000 01936nam##2200349za#4500
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008150406|1995||||xxc|||||     f|0| 0 eng|d
020 |a0-662-62033-X
040 |aCaOODSP|beng
041 |aeng
041 |afre
043 |an-cn---
0861 |aC21-23/6
1101 |aCanada.|bIndustry Canada. |bMicro-Economic Analysis Directorate.
24510|aInstitutional aspects of R&D tax incentives : |bthe SR & ED tax credit / |cby G. Bruce Doern.
260 |aOttawa - Ontario : |bIndustry Canada. |c1995.
300 |aEnglish text, 49p. : |breferences, tables ; |c23 cm.
4901 |aOccasional paper|vNo. 6, April, 1995
500 |a"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.
5203 |aThis 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
546 |aBilingual
563 |aSoftcover
590 |a95-39|b1995-09-29
69007|aResearch and development|2gcpds
7201 |aDoern, G. Bruce
7760#|tInstitutional aspects of R&D tax incentives - the SR&ED tax credit : |w(CaOODSP)9.570597
7760#|tAspects institutionnels des stimulants fiscaux à la R-D : le crédit d'impôt à la RS&DE : |w(CaOODSP)9.601244
792 |tAspects institutionnels des stimulants fiscaux à la R-D : |w(CaOODSP)9.526369
830#0|aOccasional paper (Canada. Industry Canada)|vNo. 6, April, 1995|w(CaOODSP)9.509050