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 Robert, 1953-; 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
Language: eng
Number of pages: 67
Subjects: Tax expenditures -- Compliance costs -- Canada; Tax administration and procedure -- Canada; Research, Industrial -- Canada; Research, Industrial -- Taxation -- Canada; Research and development tax credit -- Canada
Other titles: Mesure du coût d'observation lié aux dépenses fiscales : les stimulants à la recherche-d ́eveloppement.
Notes: Title on added t.p.: La mesure du coût d' observation lié aux dépenses fiscales : les stimulants à la recherche-développement.

This study quantifies the compliance costs associated with the tax incentives for scientific research and experimental development through a survey of companies.

"January 1996."

Includes bibliographical references.

Text in English and French on inverted pages with separate t.p. and paging.