00000000nam 2200000zi 4500
0019.955047
003CaOODSP
00520250919104941
006m     o  d f      
007cr cn|||||||||
008250910e20250919oncad   obs  f000 0 eng d
020 |a9780660788852
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aCS11-0019/486E-PDF
1001 |aLesica, Josip, |eauthor.
24510|aInvestment responses to a corporate tax kink : |bevidence from small businesses in Canada / |cby Josip Lesica.
264 1|a[Ottawa] : |bStatistics Canada = Statistique Canada, |cSeptember 19, 2025.
264 4|c©2025
300 |a1 online resource (34 pages) : |billustrations, graphs.
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aAnalytical Studies Branch research paper series, |x1205-9153 ; |vno. 486
500 |aCover title.
500 |aIssued also in French under title: Réaction des investissements au coude fiscal des sociétés : preuves tirées des petites entreprises au Canada.
500 |a"Catalogue no. 11F0019M - No. 486."
500 |a"2025007"--Page [3].
504 |aIncludes bibliographical references (pages 33-34).
520 |a"This paper studies the underlying drivers of small business behavior at the discontinuity in the statutory corporate income tax rates, i.e., the corporate tax kink. It intends to capture the behavioural responses to the tax change at the kink. Increased investments and reported costs are possible strategies that firms use to adjust their taxable income to avoid higher tax rates. High concentration of firms in the taxable income distribution should then be accompanied by a spike in investment at the kink. To evaluate this hypothesis, this study employs the universe of firm-level tax returns from Canada over the 2001 to 2019 period to estimate the distribution of corporate investment and costs around the tax kink along the extensive and intensive margins. It calculates the share of firms that increased their investment to move to the kink and their contribution to overall bunching. Overall, the level and significance of bunching in investments and costs, over time and across specific capital categories, support the hypothesis that small businesses respond to the tax rate change by increasing investment in vehicles and machinery and equipment relatively more than in buildings or intangibles"--Abstract, page 5.
650 0|aSmall business|xTaxation|zCanada|vStatistics.
650 0|aCorporations|xTaxation|zCanada|vStatistics.
655 7|aStatistics|2lcgft
7102 |aStatistics Canada. |bAnalytical Studies Branch, |eissuing body.
77508|tRéaction des investissements au coude fiscal des sociétés : |w(CaOODSP)9.955050
830#0|aResearch paper series (Statistics Canada. Analytical Studies Branch)|vno. 486.|w(CaOODSP)9.504421
85640|qPDF|s10.2 MB|uhttps://publications.gc.ca/collections/collection_2025/statcan/11f0019m/11f0019m2025007-eng.pdf
8564 |qHTML|sN/A|uhttps://www150.statcan.gc.ca/n1/pub/11f0019m/11f0019m2025007-eng.htm
986 |a11F0019M