Canada : Selected Issues.

This Selected Issues paper reviews Canada's business tax system, looking at the incentive effects of the country's business tax regime and their implications for output and employment. It presents estimates of marginal effective tax rates on corporate-source income in Canada and comparator...

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Dades bibliogràfiques
Autor corporatiu: International Monetary Fund
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 1997.
Col·lecció:IMF Staff Country Reports; Country Report ; No. 1997/020
Accés en línia:Full text available on IMF
Descripció
Sumari:This Selected Issues paper reviews Canada's business tax system, looking at the incentive effects of the country's business tax regime and their implications for output and employment. It presents estimates of marginal effective tax rates on corporate-source income in Canada and comparator countries across sectors, asset classes, means of finance, and asset ownership. The paper also examines labor markets in Canada. It notes that unemployment rates in Canada have risen across all demographic groups, industries, and regions, although young and less-educated workers and workers in agriculture and primary industries have been most severely affected.
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Descripció física:1 online resource (149 pages)
Format:Mode of access: Internet
ISSN:1934-7685
Accés:Electronic access restricted to authorized BRAC University faculty, staff and students