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The sensitivity of the corporate income tax rate to the statutory rate / [by] Peter Dungan, Steve Murphy and Thomas A. Wilson ; prepared for the Technical Committee on Business Taxation.F21-4/97-1E-PDF

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

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.572350&sl=0

Publication information
Department/Agency
  • Canada. Department of Finance.
TitleThe sensitivity of the corporate income tax rate to the statutory rate / [by] Peter Dungan, Steve Murphy and Thomas A. Wilson ; prepared for the Technical Committee on Business Taxation.
Series title
  • Working paper 97-1
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Other formatsPhysical text-[English]
Note(s)
  • "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.
Publishing information
  • Ottawa - Ontario : Finance Canada February 1997.
Description65p.references, tables
Catalogue number
  • F21-4/97-1E-PDF
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