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How has tax affected the changing cost of R&D?Evidence from eight countries
Tax credits R&D cost of capital
2015/7/15
This paper describes the evolution of the tax treatment of investment in R&D in Australia, Canada, France, Great Britain, Germany, Italy, Japan and the USA between 1979 and 1994. Estimates of the cost...
Is the Capital Cost Allowance System in Canada Unnecessarily Complex?
Capital Cost Allowance Canada Unnecessarily Complex
2014/8/5
Recent tax literature and activism has called for tax reform that would lead to a more efficient income tax system in Canada, including tax policy research inviting a reduction in tax preferences to e...