00000nam 2200000zi 4500 9.949547 CaOODSP 20250327083755 m o d f cr cn||||||||| 250326t20252025oncd obs f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- CS36-28-0001/2025-3-3E-PDF Lesica, Josip, author. Responsiveness of small businesses to corporate income taxation in Canada : a summary of new findings / by Josip Lesica. [Ottawa] : Statistics Canada = Statistique Canada, March 26, 2025. ©2025 1 online resource (9 pages) : graphs. text txt rdacontent computer c rdamedia online resource cr rdacarrier Economic and social reports, 2563-8955 ; v. 5, no. 3, March 2025 Cover title. "Insights." Issued also in French under title: Réactivité des petites entreprises à l’impôt sur le revenu des sociétés au Canada : résumé des nouvelles constatations. Includes bibliographical references (page 9). "Using the universe of firm-level tax returns for Canada this paper summarizes the new findings on the responsiveness of small businesses to corporate taxation over the 2001-2019 period. It quantifies the extent to which small businesses in Canada respond to discontinuities in the statutory corporate tax rates, estimates their bunching, and sheds light on real versus reporting responses. The study also contributes to the empirical literature by quantifying the responsiveness of corporate taxable income"--Abstract, page 1. Small business Taxation Canada Statistics. Corporations Taxation Canada Statistics. Income tax Canada Statistics. Statistics lcgft Statistics Canada, issuing body. Réactivité des petites entreprises à l’impôt sur le revenu des sociétés au Canada : (CaOODSP)9.949556 Economic and social reports (Statistics Canada) v. 5, no. 3, March 2025. (CaOODSP)9.895760 PDF 993 KB https://publications.gc.ca/collections/collection_2025/statcan/36-28-0001/CS36-28-0001-2025-3-3-eng.pdf HTML N/A https://www150.statcan.gc.ca/n1/pub/36-28-0001/2025003/article/00003-eng.htm 36-28-0001