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.
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页码：29 / 44
页数：16
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