The sensitivity of the corporate income tax rate to the statutory rate / by Peter Dungan et al. : F21-4/97-1E
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 et al. |
| Series title | Working paper97-1 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Paper |
| Other formats | Electronic-[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 1997. |
| Binding | Softcover |
| Description | 55p. : references, tables ; 28 cm. |
| ISBN | 0-662-26202-6 |
| Catalogue number |
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