Institutional aspects of R & D tax incentives
Subtitle: the SR & ED tax credit
By: by G. Bruce Doern.
Contributors: Canada. Industry Canada.
Series: Occasional paper -- no. 6; Occasional paper (Canada. Industry Canada) -- no. 6
Publisher: Industry Canada
Published: 1995
Place of publication: [Ottawa]
Language: eng
Number of pages: 60
Subjects: Technology and state -- Canada; Research and development tax credit -- Canada; Tax incentives -- Canada; Tax credits -- Canada; Research, Industrial -- Taxation -- Canada; Federal aid to research -- Canada
Other titles: Institutional aspects of research and development tax incentives : the scientific research and experimental development tax credit.; Scientific research and experimental development tax credit.; SR & ED tax credit.; Aspects institutionnels des stimulants fiscaux à la R-D : le crédit d'impôt à la RS & DE.
Notes: Text in English and French with French text on inverted pages.

Added title page title: Aspects institutionnels des stimulants fiscaux à la R-D : le crédit d'impôt à la RS & DE.

"April 1995."

This paper assesses the institutional evolution of the federal Scientific Research and Experimental Development tax credit. It also develops an institutional frame for examining alternative governmental portfolios for the location and operation of research and development tax incentives.

Contains a bibliography: pp. 41-43.