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Author : Michael J. Daly
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 (8 download)
Download or read book A Comparison of Effective Marginal Tax Rates in Canadian Manufacturing written by Michael J. Daly and published by . This book was released on 1985 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Economic Council of Canada
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.:/5 (131 download)
Download or read book COMPANION OF EFFECTIVE MARGINAL TAX RATES IN CANADIAN MANUFACTURING. written by Economic Council of Canada and published by . This book was released on 1985 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mario Mansour
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Calculation of Marginal Effective Tax Rates written by Mario Mansour and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this working paper is to describe the methodology used to undertake the marginal effective tax rate (METR) calculations contained in the final report issued by the Technical Committee on Business Taxation. The data underlying the computations are also described and presented, as are various illustrative calculations that supplement the cases covered by the effective tax rates presented in the Technical Committee's report. The model used to calculate the METRs updates, and expands on, earlier Canadian work. The main extensions to the model are: for METRs on tangible capital, incorporation of federal and provincial capital taxes, and provincial sales taxes on capital inputs, in addition to federal and provincial corporate income taxes; METRs on research and development (R&D), labour, and total production cost; METRs for non-tax-paying firms; and finally, METRs on tangible and intangible capital using industry-specific debt-asset ratios. These additions allow for an analysis of METRs on a broader range of production inputs and accounting for a larger variety of federal and provincial taxes. This has become more relevant for the study of the impact of taxation, given the increase in the relative importance of taxes that are not sensitive to profits (i.e. payroll and capital taxes). The METRs for the current Canadian corporate tax system vary across firm size, asset type and industries. Generally, small firms face lower METRs than large firms, regardless of the type of investment they make. Investments in machinery, R&D, and exploration and development (E&D) are subject to lower METRs than investment in structures, land and inventories, and METRs on labour are appreciably lower than METRs on capital (except R&D). Finally, a comparison of METRs across industries shows that, in general, service industries are treated less favourably than manufacturing and resource industries. Also provided, to allow international comparisons, is a calculation of METRs on tangible capital in the G-7 countries and Mexico. Canadian METRs on tangible capital are generally lower than those in Germany, Italy and Japan, but higher than those in the rest of the G-7 countries and Mexico. However, investment in manufacturing equipment is treated more favourably in Canada than in most of the other G-7 countries, including the United States, and investment in R&D is treated more favourably in Canada than in the United States. Finally, a simulation of the Technical Committee's policy package shows that the Committee's recommendations would result in little change in the overall level of METRs, but that the variation in METRs would be reduced substantially, especially those across industries.
Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Effective tax rates and the formation of manufacturing enterprises in Canada written by and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: It provides a consistent measure of the tax structure based on the economic theory of the firm and allows the comparison of the tax struc- ture across industries, provinces, and time. [...] Specifically, we estimate the elasticity of the number of enterprises with respect to the ETRMC to be in the neighbourhood of -0.33. [...] In the absence of taxes, the user cost is simply the cost of purchasing an additional unit of the input as determined by the market. [...] In the absence of taxes, the user cost of labour is given by the intersection of the labour supply curve (S) and the labour demand curve (D), generating a user cost of labour equal to the wage rate w0. [...] The ETRMC is a function of the METR on labour, tL, and the shape of the marginal cost function, which in turn reflects the characteristics of the firm's produc- tion function.
Author : Jean-François Wen
Publisher : International Monetary Fund
ISBN 13 : 1513545981
Total Pages : 28 pages
Book Rating : 4.5/5 (135 download)
Download or read book Tax Elasticity Estimates for Capital Stocks in Canada written by Jean-François Wen and published by International Monetary Fund. This book was released on 2020-05-29 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the endogeneity problems arising from the effects of tax policy changes on the interest rate or on the price of capital equipment. Reductions in the federal corporate income tax rate during the early 2000s for service industries but not for manufacturing, which already benefited from a preferential tax rate, contribute to the identification of the UCE. To capture the long-run relationship between the capital stock and the user cost of capital, an error correction model (ECM) is estimated. Supplementary results are obtained from a distributed lag model in first differences (DLM). With the ECM, our baseline UCE for machinery and equipment (M&E) is -1.312. The corresponding semi-elasticity of the stock of M&E with respect to the METR is about -0.2, suggesting, for example, that a 5 percentage point reduction in the METR, say from 15 to 10 percent, would in the long run generate an increase of 1.0 percent in the stock of M&E. The UCE for non-residential construction is statistically insignificantly different from zero.
Author : Eugene Beaulieu
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (874 download)
Download or read book Effective Tax Rates and the Formation of Manufacturing Enterprises in Canada written by Eugene Beaulieu and published by . This book was released on 2004 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Government/Industry Task Force on the Canadian Mineral Investment Climate
Publisher :
ISBN 13 :
Total Pages : 67 pages
Book Rating : 4.:/5 (346 download)
Download or read book Comparison of Average Effective Tax Rates for Selected Mining Jurisdictions written by Government/Industry Task Force on the Canadian Mineral Investment Climate and published by . This book was released on 1993 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dale Weldeau Jorgenson
Publisher : Brookings Institution Press
ISBN 13 :
Total Pages : 460 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Reform and the Cost of Capital written by Dale Weldeau Jorgenson and published by Brookings Institution Press. This book was released on 1993 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax reform movement that swept the U.S., Great Britain, and most other industrialized nations during the last decade has focused attention on international comparisons of the cost of capital. More recently, international comparability has become a critical issue of tax harmonization. This is a vital concern in the European Community, as well as between Canada and the United States. This volume provides international comparisons of the cost of different types of capital for nine major industrialized countries -- Australia, Canada, France, Germany, Italy, Japan, Sweden, the United Kingdom, and the United States -- for the period 1980-1990. In the early 1980s the introduction of tax incentives for saving and investment gradually shifted the tax base from income toward consumption. By 1990 most of these special tax provisions had been reduced or repealed in order to lower tax rates and equalize the tax treatment of different forms of capital income. Income was firmly reestablished as the most appropriate basis for taxation. Separate chapters for each of the nine countries, written by leading experts in public economics, provide detailed accounts of tax policy changes over the decade. Each chapter contains a quantitative description of these tax policies and summarizes this information in the form of effective tax rates. The book thus serves as an indispensable reference for comparing capital income taxation in industrialized countries during a period of rapid policy change.
Author : Economic Council of Canada
Publisher : The Council
ISBN 13 :
Total Pages : 74 pages
Book Rating : 4.3/5 (91 download)
Download or read book Road Map for Tax Reform written by Economic Council of Canada and published by The Council. This book was released on 1987 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : K.J. McKenzie
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book Inside the Black Box : Marginal Effective Tax Rates on Capital in Canada - a Primer written by K.J. McKenzie and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article provides a primer on the marginal effective tax rate (METR) on capital, which is a measure of the investment distortions introduced by taxes levied on businesses. The article begins with a conceptual explanation of the METR, followed by a more detailed presentation of the underlying formulas. METR numbers for Canada are presented, emphasizing different dimensions along which corporate taxes may distort business investment. Some basic approaches to the neutral taxation of business income are discussed in the context of the METR formulas.
Author : Mahmood Iqbal
Publisher :
ISBN 13 : 9780887632655
Total Pages : 20 pages
Book Rating : 4.6/5 (326 download)
Download or read book A Tax Comparison of Large Manufacturing Industries in Canada, the United States and Mexico written by Mahmood Iqbal and published by . This book was released on 1994 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Canada. Department of Finance
Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.:/5 (31 download)
Download or read book Tax Expenditures and Evaluations written by Canada. Department of Finance and published by . This book was released on 2006 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael J. Daly
Publisher : Canadian Government Pub Centre
ISBN 13 : 9780660130804
Total Pages : 62 pages
Book Rating : 4.1/5 (38 download)
Download or read book The Taxation of Income from Capital in Canada written by Michael J. Daly and published by Canadian Government Pub Centre. This book was released on 1989 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James R. Hines
Publisher : University of Chicago Press
ISBN 13 : 0226341755
Total Pages : 285 pages
Book Rating : 4.2/5 (263 download)
Download or read book International Taxation and Multinational Activity written by James R. Hines and published by University of Chicago Press. This book was released on 2009-02-15 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
Author :
Publisher :
ISBN 13 :
Total Pages : 768 pages
Book Rating : 4.3/5 (91 download)
Download or read book Canadian Tax Journal written by and published by . This book was released on 2002 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John B. Shoven
Publisher : University of Chicago Press
ISBN 13 : 0226754820
Total Pages : 400 pages
Book Rating : 4.2/5 (267 download)
Download or read book Canada-U.S. Tax Comparisons written by John B. Shoven and published by University of Chicago Press. This book was released on 2007-12-01 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment. With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980s, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth. In this timely study, scholars from both countries show that, while the United States and Canada exhibit similar corporate tax structures and income tax systems, they have very different approaches to sales tax and social security taxes. Despite these differences, the two countries generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income.
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
ISBN 13 :
Total Pages : 358 pages
Book Rating : 4.F/5 ( download)
Download or read book White Paper on Tax Reform written by CCH Canadian Limited and published by Don Mills, Ont. : CCH Canadian. This book was released on 1987 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1987 tax reform package considered.
