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Indexation and the taxation of business and investment income / by Patrick Grady.EC22-3/1984-283E-PDF

"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.

Permanent link to this Catalogue record:
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Publication information
Department/Agency
  • Economic Council of Canada.
TitleIndexation and the taxation of business and investment income / by Patrick Grady.
Series title
  • Discussion paper ; no. 283
Publication typeMonograph - View Master Record
Language[English]
FormatDigital text
Electronic document
Note(s)
  • "December 1984."
  • Digitized edition from print [produced by the Publishing and Depository Services Directorate].
  • Includes bibliographic references.
  • Includes abstract in French.
Publishing information
  • Ottawa : Economic Council of Canada, 1984.
Author / Contributor
  • Grady, Patrick, author.
Descriptionvi, 68 p. : charts.
Catalogue number
  • EC22-3/1984-283E-PDF
Subject terms
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