IMF Staff Country Reports

Canada: Selected Issues

April 17, 1997

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Format: Chicago

Canada: Selected Issues, (USA: International Monetary Fund, 1997) accessed December 26, 2024

Summary

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.

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

Keywords: Africa, Asia and Pacific, Canada's official development assistance, Central and Eastern Europe, Corporate income tax, CPI, CPI market basket, CR, DAC basis, Global, ISCR, North America, ODA priority, Payroll tax, Pensions, Productivity, Productivity growth, Total factor productivity

Publication Details

  • Pages:

    149

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 1997/020

  • Stock No:

    1CANEA0011997

  • ISBN:

    9781451806847

  • ISSN:

    1934-7685