Érudit | Dépôt de documents: Tax Incentives: Issue and Evidence

Title:	Tax Incentives: Issue and Evidence
Authors:	Mohnen, Pierre
Issue Date:	1999-10
Publisher:	Centre interuniversitaire de recherche en analyse des organisations (CIRANO)
Series/Report no.:	Série scientifique (CIRANO);99s-32 Scientific series (CIRANO);99s-32
Abstract:	Cet article fait le point sur l'utilité des incitations fiscales à la recherche-développement: le pourquoi, le comment, le pour et le contre de ces incitations, leur efficacité et l'existence de solutions alternatives. This paper discusses the issue of R&D tax incentives: why these incentives?, what are their modalities?, their pros and cons?, are they effective? and are there alternatives to R&D tax incentives?
URI:	http://www.cirano.qc.ca/pdf/publication/99s-32.pdf https://depot.erudit.org/id/000342dd
ISSN:	1198-8177
Appears in Collections:	Cahiers scientifiques

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