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
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.
Catalogue number: C21-23/6
Available online only.
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