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
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| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | 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. |
| Series title | Working paper97-1 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| 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. |
| Publishing information | Ottawa - Ontario : Finance Canada February 1997. |
| Description | 65p.references, tables |
| Catalogue number |
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