Benefit-Cost Analysis of Federal and Provincial SR&ED Investment Tax Credits
There is a sound public policy case for subsidizing R&D. When firms perform R&D, they create knowledge that allows them to introduce new products, improve existing goods and services or reduce production costs. However, some of the knowledge created inevitably leaks out or spills over to oth...
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| Format: | Article |
| Language: | English |
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University of Calgary
2021-01-01
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| Series: | The School of Public Policy Publications |
| Online Access: | http://dx.doi.org/10.11575/sppp.v14i.70039 |