Archived — Working Paper Number 06, Measuring the Compliance Cost of Tax Expenditures: The Case of Research and Development Incentives, January 1996
Strategic Policy Sector
Economic Research and Policy Analysis Branch
This study quantifies the compliance costs associated with the tax incentives for scientific research and experimental development (SR&ED) through a survey of companies. Despite the reputedly extensive financial and technical record-keeping required to support an SR&ED claim, the compliance costs of SR&ED credits are quite low in aggregate.
Catalogue number: C21-24/6-1996
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