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008	200923s1967    oncd    ob   f000 0 eng d
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aZ1-1962/1-1-18E-PDF|zZ1-1962/1-1/18
100	1 |aLévesque, R. J., |eauthor.
245	14|aThe shifting of the corporate income tax in the short run / |cby R.J. Lévesque, Department of Economics, University of Montreal.
264	1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967.
300	|a1 online resource (xii, 202 pages) : |bgraphs.
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
490	1 |aStudies of the Royal Commission on Taxation‏ ; |vno. 18
500	|aDigitized edition from print [produced by Privy Council Canada].
500	|a"October 1965."
504	|aIncludes bibliographical references.
520	|a"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.
650	0|aCorporations|xTaxation|zCanada.
650	6|aSociétés|xImpôts|zCanada.
710	1 |aCanada.|bRoyal Commission on Taxation, |eissuing body.
830	#0|aStudies of the Royal Commission on Taxation‏ ;|vno. 18|w(CaOODSP)9.873180
856	40|qPDF|s65.07 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-18-eng.pdf