Responsiveness of small businesses to corporate income taxation in Canada : a summary of new findings / by Josip Lesica.: CS36-28-0001/2025-3-3E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.949547&sl=0
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| Title | Responsiveness of small businesses to corporate income taxation in Canada : a summary of new findings / by Josip Lesica. |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
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| Description | 1 online resource (9 pages) : graphs. |
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| Departmental catalogue number | 36-28-0001 |
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