000	02003nam##2200301za#4500
001	9.572350
003	CaOODSP
005	20210624183157
007	cr |||||||||||
008	150406|1997||||xxc|||||o    f|0| 0 eng|d
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aF21-4/97-1E-PDF
110	1 |aCanada. |bDepartment of Finance.
245	14|aThe sensitivity of the corporate income tax rate to the statutory rate / |h[electronic resource]|c[by] Peter Dungan, Steve Murphy and Thomas A. Wilson ; prepared for the Technical Committee on Business Taxation.
260	|aOttawa - Ontario : |bFinance Canada |cFebruary 1997.
300	|a65p.|breferences, tables
490	1 |aWorking paper|v97-1
500	|a"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.
520	3 |aThis 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
590	|a11-30-Supp|b2011-12-02
720	1 |aDungan, Peter
720	1 |aMurphy, Steve
720	1 |aWilson, Thomas A.
775	08|tLa sensibilité des recettes fiscales au taux nominal d'imposition des sociétés / |w(CaOODSP)9.602726
776	0#|tThe sensitivity of the corporate income tax rate to the statutory rate / |w(CaOODSP)9.614089
830	#0|aWorking paper ;|v97-1|w(CaOODSP)9.506727
856	40|ahttp://publications.gc.ca|qPDF|s218 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-97-1E.pdf|y97-1