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Tax Incentives for R&D in Canada: A Review of the Recent Experience

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  • Grady, Patrick

Abstract

This paper discusses the Canadian experience in the early 1980s with tax incentives for R&D.It presents some issues concerning the efficiency and cost effectiveness of the various government tax incentives in stimulating R&D.

Suggested Citation

  • Grady, Patrick, 1986. "Tax Incentives for R&D in Canada: A Review of the Recent Experience," MPRA Paper 21506, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:21506
    as

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    File URL: https://mpra.ub.uni-muenchen.de/21506/1/MPRA_paper_21506.pdf
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    References listed on IDEAS

    as
    1. Switzer, Lorne, 1984. "The Determinants of Industrial R&D: A Funds Flow Simultaneous Equation Approach," The Review of Economics and Statistics, MIT Press, vol. 66(1), pages 163-168, February.
    2. Kamien, Morton I & Schwartz, Nancy L, 1978. "Self-Financing of an R&D Project," American Economic Review, American Economic Association, vol. 68(3), pages 252-261, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Tax Incentives for R&D; Tax Policy; Innovation policy;
    All these keywords.

    JEL classification:

    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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