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Taxes:

1997

Title: Canada: Selected Issues

Series: Country Report No. 1997/020

Date: April 17, 1997

Subject: Corporate income tax Labor Payroll tax Pensions Production Productivity Taxes Total factor productivity

Title: The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions

Author: Gropp, Reint

Series: Working Paper No. 1997/046

Date: April 1, 1997

Notes: Also published in Staff Papers, Vol. 44, No. 4, December 1997.

Subject: Average effective tax rate Corporate income tax Effective tax rate Labor Tax allowances Tax policy Taxes Wages

Title: The Tax Treatment of Government Bonds

Author: Norregaard, John

Series: Working Paper No. 1997/025

Date: March 1, 1997

Notes: The paper presents the present provisions of taxation of interest from government bonds in OECD countries.

Subject: Bonds Capital income Financial institutions Income and capital gains taxes National accounts Personal income Sovereign bonds Taxes Withholding tax

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