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| 01737nam##2200289za#4500 |
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001 | 9.614089 |
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003 | CaOODSP |
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005 | 20200401020457 |
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007 | ta |
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008 | 150406|1997||||xxc||||| f|0| 0 eng|d |
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020 | |a0-662-26202-6 |
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040 | |aCaOODSP|beng |
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043 | |an-cn--- |
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086 | 1 |aF21-4/97-1E |
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110 | 1 |aCanada. |bDepartment of Finance. |
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245 | 14|aThe sensitivity of the corporate income tax rate to the statutory rate / |cby Peter Dungan et al. |
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260 | |aOttawa - Ontario : |bFinance Canada |c1997. |
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300 | |a55p. : |breferences, tables ; |c28 cm. |
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490 | 1 |aWorking paper|v97-1 |
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500 | |a"This study examines the implications for the Canadian economy of potential changes in the federal corporate tax rate. There are two major sections: (1) a simulation study of potential tax changes and fiscal offsets, and (2) an extensive examination of the issues in corporate tax impacts and of past research both in Canada and in other industrial countries."--Abstract. |
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520 | 3 |aThis study examines the implications for the Canadian economy of potential changes in the federal corporate tax rate. There are two major sections: (1) a simulation study of potential tax changes and fiscal offsets, and (2) an extensive examination of the issues in corporate tax impacts and of past research both in Canada and in other industrial countries.--Abstract |
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563 | |aSoftcover |
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590 | |a97-44|b1997-10-31 |
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720 | 1 |aDungan, Peter |
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775 | 08|tLa sensibilité des recettes fiscales au taux nominal d'imposition des sociétés / |w(CaOODSP)9.624569 |
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776 | 0#|tThe sensitivity of the corporate income tax rate to the statutory rate / |w(CaOODSP)9.572350 |
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830 | #0|aWorking paper ;|v97-1|w(CaOODSP)9.514611 |
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