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Friday, 3rd November 2006

Giving with One Hand, Taking Away with the Other: Canada’s Tax System and Research and Development

Giving with One Hand, Taking Away with the Other: Canada’s Tax System and Research and Development (PDF; 122 KB)
Source: C.D. Howe Institute
"Canada’s generous subsidies for R&D, combined with relatively high taxes on the fruits of innovative activity, might not be serving the country well. If the goal is to generate more R&D activity and the innovative investment that surrounds it, an improved tax environment for business investment, rather than larger R&D subsidies, would be the correct policy prescription."


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