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| 01749cam 2200349za 4500 |
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| 001 | 9.862621 |
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| 003 | CaOODSP |
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| 005 | 20221107161051 |
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| 007 | cr ||||||||||| |
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| 008 | 181002s1984 oncd||| o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 041 | |aeng|bfre |
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| 043 | |an-cn--- |
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| 086 | 1 |aEC22-3/1984-283E-PDF |
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| 100 | 1 |aGrady, Patrick, |eauthor. |
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| 245 | 10|aIndexation and the taxation of business and investment income |h[electronic resource] / |cby Patrick Grady. |
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| 260 | |aOttawa : |bEconomic Council of Canada, |c1984. |
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| 300 | |avi, 68 p. : |bcharts. |
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| 490 | 1 |aDiscussion paper ; |vno. 283 |
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| 500 | |a"December 1984." |
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| 500 | |aDigitized edition from print [produced by the Publishing and Depository Services Directorate]. |
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| 504 | |aIncludes bibliographic references. |
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| 520 | 3 |a"This paper reviews the issues raised by inflation and the taxation of business and investment income under an income tax. Some evidence on the tax-induced distortions caused by inflation are presented. This includes estimates of the marginal real tax rates on new investment and the user cost of capital for the various categories of taxable corporations given different assumptions about the rate of inflation and proportion of the investment financed by debt"--Abstract, p. iii. |
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| 546 | |aIncludes abstract in French. |
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| 692 | 07|2gccst|aInflation |
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| 692 | 07|2gccst|aTaxes |
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| 692 | 07|2gccst|aIncome |
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| 692 | 07|2gccst|aCorporations |
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| 692 | 07|2gccst|aInvestments |
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| 710 | 2 |aEconomic Council of Canada. |
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| 830 | #0|aDiscussion paper (Economic Council of Canada)|vno. 283|w(CaOODSP)9.855540 |
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| 856 | 40|qPDF|s7.57 MB|uhttps://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1984-283-eng.pdf |
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