Archived — Occasional Paper Number 06—Institutional Aspects of R&D Incentives: The Scientific Research and Experimental Development Tax Credit, April 1995

Strategic Policy Sector

Economic Research and Policy Analysis Branch

Occasional Paper Number 06—Institutional Aspects of R&D Incentives: The Scientific Research and Experimental Development Tax Credit, April 1995

This paper assesses the institutional evolution of the federal Scientific Research and Experimental Development (SR&ED) tax credit. It also develops an institutional framework for examining alternative governmental portfolios for the location and operation of research and development tax incentives. It focuses on issues of potential organizational and institutional restructuring within which more cost-effective delivery and compliance might occur, including alternative dispute resolution measures.

Date: 1995
Format: PDF
Catalogue number: C21-23/6
ISBN: 0-662-62033-X

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