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

Working Paper Number 06, Measuring the Compliance Cost of Tax Expenditures: The Case of Research and Development Incentives, January 1996

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.

Date: 1996
Format: PDF
Catalogue number: C21-24/6-1996
ISBN: 0-662-62256-1

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