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

Grady, Patrick (1986): Tax Incentives for R&D in Canada: A Review of the Recent Experience. Published in: Managing High Technology: Decisions for Success , Vol. I, (1. June 1986): pp. 167-183.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: Tax Incentives for R&D, Tax Policy, Innovation policy
• Subjects: O - Economic Development, Technological Change, and Growth > O3 - Technological Change; Research and Development; Intellectual Property Rights > O38 - Government Policy; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H25 - Business Taxes and Subsidies

References

Canada, Department of Finance, “Research and Development Tax Policies,” April 1983, pp. 21-22.

Canada, Ministry of State for Science and Technology, Report of the Task Force on Federal Policies and Programs for Technology Development, July 1984, pp. 10-11.

Kamien, M. and N. Schwartz, "Self-Financing of an R&D Project," American Economic Review, 68, no. 3 (June 1978).

Mansfield, Edwin, John Rapoport, Anthony Romeo, Edward Villani, Samuel Wagner and Frank Husic, “The Production and Application of New Industrial Technology” (New York: Norton, 1977).

McFetridge, D.G. and J.P. Warda, “Canadian R&D Incentives: Their Adequacy and Impact” (Toronto: Canadian Tax Foundation, 1983), p. 17.

Switzer, L. "The Determinants of Industrial R&D: A Funds-Flow Simultaneous Equation Approach," Review of Economics and Statistics (February 1984).