An International Comparison of Tax Assistance for Research and Development: Estimates and Policy Implication
Business spending on research and development (R&D) is generally recognized as a private activity providing broader economic benefits that justify government support. But subsidizing R&D has costs as well as benefits, and governments need to exercise judgement to ensure that subsidies are se...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Calgary
2014-11-01
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| Series: | The School of Public Policy Publications |
| Online Access: | https://www.policyschool.ca/wp-content/uploads/2016/03/lester-int-tax-researchfinal.pdf |