00000nam 2200000zi 4500 9.891718 CaOODSP 20221107172949 m o d f cr |n||||||||| 200923s1967 oncd ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Z1-1962/1-1-18E-PDF Z1-1962/1-1/18 Lévesque, R. J., author. The shifting of the corporate income tax in the short run / by R.J. Lévesque, Department of Economics, University of Montreal. Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. 1 online resource (xii, 202 pages) : graphs. text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies of the Royal Commission on Taxation‏ ; no. 18 Digitized edition from print [produced by Privy Council Canada]. "October 1965." Includes bibliographical references. "Despite its obvious importance, the economic effects of the corporate income tax remain largely unmeasured. The history of this tax is marked by controversies. This is understandable as inferences about the economic effects of the tax depend very largely on knowledge of the incidence of the tax between various groups in theeconomy. If, for instance, investors bear the ultimate burden, the tax may limit investment. If, on the other hand, consumers ultimately pay the tax, Canadian products may be at a disadvantage on foreign markets. Sound economic policy thus requires good evidence on the incidence of the tax. The ambitious aim of this study is precisely to provide evidence on this much debated question of incidence"--Introduction, page 1. Corporations Taxation Canada. Sociétés Impôts Canada. Canada. Royal Commission on Taxation, issuing body. Studies of the Royal Commission on Taxation‏ ; no. 18 (CaOODSP)9.873180 PDF 65.07 MB https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-18-eng.pdf