The sensitivity of the corporate income tax rate to the statutory rate / [by] Peter Dungan, Steve Murphy and Thomas A. Wilson ; prepared for the Technical Committee on Business Taxation. : F21-4/97-1E-PDF
This study examines the implications for the Canadian economy of potential changes in the federal corporate tax rate. There are two major sections: (1) a simulation study of potential tax changes and fiscal offsets, and (2) an extensive examination of the issues in corporate tax impacts and of past research both in Canada and in other industrial countries.--Abstract
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.572350&sl=1
| Ministère/Organisme | Canada. Department of Finance. |
|---|---|
| Titre | The sensitivity of the corporate income tax rate to the statutory rate / [by] Peter Dungan, Steve Murphy and Thomas A. Wilson ; prepared for the Technical Committee on Business Taxation. |
| Titre de la série | Working paper97-1 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Autres formats offerts | Papier-[Anglais] |
| Note(s) | "This study examines the implications for the Canadian economy of potential changes in the federal corporate tax rate. There are two major sections: (1) a simulation study of potential tax changes and fiscal offsets, and (2) an extensive examination of the issues in corporate tax impacts and of past research both in Canada and in other industrial countries."--Abstract. |
| Information sur la publication | Ottawa - Ontario : Finance Canada February 1997. |
| Description | 65p.references, tables |
| Numéro de catalogue |
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