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.
Download (4MB) | Preview
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|
|Original Title:||Tax Incentives for R&D in Canada: A Review of the Recent Experience|
|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
|Depositing User:||Patrick Grady|
|Date Deposited:||22. Mar 2010 00:21|
|Last Modified:||12. Feb 2013 13:28|
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).