Tax subsidies for R&D in Canadian provinces

被引：3

作者：

McKenzie, KJ ^{[1
]}

机构：

[1] Univ Calgary, Dept Econ, Calgary, AB T2N 1N4, Canada

来源：

CANADIAN PUBLIC POLICY-ANALYSE DE POLITIQUES | 2005年 / 31卷 / 01期

关键词：

D O I：

10.2307/3552593

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper documents the variation in effective tax rates for R&D in Canada's ten provinces. It is shown that while a sizable tax subsidy for R&D exists in every province, the variation across provinces is significant, ranging from an effective subsidy rate of about 40 percent in Alberta to over 200 percent in Quebec.

引用

页码：29 / 44

页数：16

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