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.
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publications.gc.ca/pub?id=9.862621&sl=0
| Department/Agency | Economic Council of Canada. |
|---|---|
| Title | Indexation and the taxation of business and investment income / by Patrick Grady. |
| Series title | Discussion paper ; no. 283 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Format | Electronic |
| 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. |
| Description | vi, 68 p. : charts. |
| Catalogue number |
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| Subject terms | Inflation Taxes Income Corporations Investments |
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