| 000 | 00000nam 2200000zi 4500 |
| 001 | 9.949547 |
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| 003 | CaOODSP |
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| 005 | 20250327083755 |
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| 006 | m o d f |
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| 007 | cr cn||||||||| |
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| 008 | 250326t20252025oncd obs f000 0 eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aCS36-28-0001/2025-3-3E-PDF |
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| 100 | 1 |aLesica, Josip, |eauthor. |
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| 245 | 10|aResponsiveness of small businesses to corporate income taxation in Canada : |ba summary of new findings / |cby Josip Lesica. |
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| 264 | 1|a[Ottawa] : |bStatistics Canada = Statistique Canada, |cMarch 26, 2025. |
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| 264 | 4|c©2025 |
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| 300 | |a1 online resource (9 pages) : |bgraphs. |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 490 | 1 |aEconomic and social reports, |x2563-8955 ; |vv. 5, no. 3, March 2025 |
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| 500 | |aCover title. |
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| 500 | |a"Insights." |
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| 500 | |aIssued also in French under title: Réactivité des petites entreprises à l’impôt sur le revenu des sociétés au Canada : résumé des nouvelles constatations. |
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| 504 | |aIncludes bibliographical references (page 9). |
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| 520 | 3 |a"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. |
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| 650 | 0|aSmall business|xTaxation|zCanada|vStatistics. |
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| 650 | 0|aCorporations|xTaxation|zCanada|vStatistics. |
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| 650 | 0|aIncome tax|zCanada|vStatistics. |
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| 655 | 7|aStatistics|2lcgft |
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| 710 | 2 |aStatistics Canada, |eissuing body. |
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| 775 | 08|tRéactivité des petites entreprises à l’impôt sur le revenu des sociétés au Canada : |w(CaOODSP)9.949556 |
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| 830 | #0|aEconomic and social reports (Statistics Canada)|vv. 5, no. 3, March 2025.|w(CaOODSP)9.895760 |
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| 856 | 40|qPDF|s993 KB|uhttps://publications.gc.ca/collections/collection_2025/statcan/36-28-0001/CS36-28-0001-2025-3-3-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www150.statcan.gc.ca/n1/pub/36-28-0001/2025003/article/00003-eng.htm |
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| 986 | |a36-28-0001 |
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