Measuring the compliance cost of tax expenditures the case of research and development incentives = ˜Laœ mesure du co"ut d'observation lié aux dépenses fiscales

This study quantifies the compliance costs associated with the tax incentives for scientific research and experimental development through a survey of companies.

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Bibliographische Detailangaben
1. Verfasser: Gunz, Sally (VerfasserIn)
Weitere Verfasser: Macnaughton, Alan (VerfasserIn), Wensley, Karen (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: Ottawa, Ontario 1996
Schriftenreihe:Canada / Department of Industry <1993 ->: Working paper 6
Schlagworte:
Steuer > Research and development tax credit > Research, Industrial > Taxation > Tax expenditures > Kanada
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Beschreibung
Zusammenfassung:This study quantifies the compliance costs associated with the tax incentives for scientific research and experimental development through a survey of companies.
Beschreibung:Text engl. und franz.
Beschreibung:57, 67 S.