The shifting of the corporate income tax in the short run / by R.J. Lévesque, Department of Economics, University of Montreal.: Z1-1962/1-1-18E-PDF
"Despite its obvious importance, the economic effects of the corporate income tax remain largely unmeasured. The history of this tax is marked by controversies. This is understandable as inferences about the economic effects of the tax depend very largely on knowledge of the incidence of the tax between various groups in theeconomy. If, for instance, investors bear the ultimate burden, the tax may limit investment. If, on the other hand, consumers ultimately pay the tax, Canadian products may be at a disadvantage on foreign markets. Sound economic policy thus requires good evidence on the incidence of the tax. The ambitious aim of this study is precisely to provide evidence on this much debated question of incidence"--Introduction, page 1.
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| Department/Agency | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Title | The shifting of the corporate income tax in the short run / by R.J. Lévesque, Department of Economics, University of Montreal. |
| Series title | Studies of the Royal Commission on Taxation ; no. 18 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "October 1965." Includes bibliographical references. |
| Publishing information | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Author / Contributor | Lévesque, R. J., author. |
| Description | 1 online resource (xii, 202 pages) : graphs. |
| Catalogue number |
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| Subject terms | Corporations -- Taxation -- Canada. Sociétés -- Impôts -- Canada. |
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