Measuring the compliance cost of tax expenditures
Subtitle: the case of research and development incentives
By: by Sally Gunz, Alan Macnaughton, and Karen Wensley.
Contributors: Macnaughton, Alan.; Wensley, Karen.; Canada. Industry Canada.
Series: Working paper ;; no. 6; Working paper series (Canada. Industry Canada) ;; no. 6.
Publisher: Industry Canada
Published: 1996
Place of publication: Ottawa, Ont
Language: eng
Number of pages: 67
Subjects: Tax expenditures -- Canada.; Research, Industrial -- Taxation -- Canada.; Research and development tax credit -- Canada.
Other titles: La mesure du coût d'observation lié aux dépenses fiscales
Notes: Includes bibliographical references.
Text in English and French with French text on inverted pages.