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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...

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Detalhes bibliográficos
Main Authors: John Lester, Jacek Warda
Formato: Artigo
Idioma:Inglês
Publicado em: University of Calgary 2014-11-01
Colecção:The School of Public Policy Publications
Acesso em linha:https://dev.journalhosting.ucalgary.ca/index.php/sppp/article/view/42492
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