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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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Main Authors: | , |
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Formato: | Artigo |
Idioma: | Inglês |
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University of Calgary
2014-11-01
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Series: | The School of Public Policy Publications |
Acceso en liña: | https://dev.journalhosting.ucalgary.ca/index.php/sppp/article/view/42492 |
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