ITIF-加拿大和美国在先进行业的研发领导者比较（英）-2023.9-42页_530kb

The report compares R&D spending between the United States and Canada in advanced sectors, highlighting key differences and policy implications. US firms significantly outspend Canadian firms on R&D, with US spending at $529 billion in 2021 versus $5.2 billion for Canada, despite US GDP being only 11.7 times larger. This gap persists even after size-adjustment for GDP. US firms saw an increase in R&D spending in certain sectors like biopharma and software, but declined or remained stagnant in others from 2013 to 2021. Canadian spending has consistently lagged below the global average in all sectors.

The report attributes Canada's lower R&D investment to less aggressive tax incentives, unlike the US's Alternative Simplified Credit. To address this, policy recommendations include doubling the US R&D tax credit rate and restoring full expensing, while Canada should reform its SR&ED program to better match US policies. Ultimately, enhancing R&D through policy changes is crucial for maintaining competitiveness in advanced sectors.