00000nam 2200000za 4500 9.862621 CaOODSP 20221107161051 cr ||||||||||| 181002s1984 oncd||| o f000 0 eng d CaOODSP eng eng fre n-cn--- EC22-3/1984-283E-PDF Grady, Patrick, author. Indexation and the taxation of business and investment income [electronic resource] / by Patrick Grady. Ottawa : Economic Council of Canada, 1984. vi, 68 p. : charts. Discussion paper ; no. 283 "December 1984." Digitized edition from print [produced by the Publishing and Depository Services Directorate]. Includes bibliographic references. "This paper reviews the issues raised by inflation and the taxation of business and investment income under an income tax. Some evidence on the tax-induced distortions caused by inflation are presented. This includes estimates of the marginal real tax rates on new investment and the user cost of capital for the various categories of taxable corporations given different assumptions about the rate of inflation and proportion of the investment financed by debt"--Abstract, p. iii. Includes abstract in French. gccst Inflation gccst Taxes gccst Income gccst Corporations gccst Investments Economic Council of Canada. Discussion paper (Economic Council of Canada) no. 283 (CaOODSP)9.855540 PDF 7.57 MB https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1984-283-eng.pdf