Tax Elasticity Estimates for Capital Stocks in Canada
May 29, 2020
Preview Citation
Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Corporate income tax, Financial institutions, Financial services, Marginal effective tax rate, Real interest rates, Stocks, Tax allowances, Tax policy, Taxes
Keywords: Capital Taxation, Corporate income tax, Cost of capital, Depreciation rate, Differenced GDP terms, Elasticities decrease, Global, Investment tax credit, Machinery and equipment, Marginal effective tax rate, Metr data, Open economy, Provincial sales tax, Rate of return, Real interest rates, Stocks, Tax allowances, UCE estimate, User cost of capital, User Cost of Capital Elasticity, WP
Publication Details
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Pages:
28
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2020/077
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Stock No:
WPIEA2020077
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ISBN:
9781513545981
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ISSN:
1018-5941