L’évolution de la fiscalité minière fédérale de 1972 à 1978
This paper surveys the changes since 1972 in the federal tax laws applicable to the Canadian mining industry. Using a partial equilibrium model, we analyse the effect of these changes on the relative prices of the factors of production used by the mining firm. Changes in the provincial tax treatment of the mining industry are not considered. The effects on the mining firm of recent changes in tax legislation are compared to the no-tax and pre-1972 tax systems. A numerical illustration is used to summarize the total net impact of all the changes and to suggest their order of magnitude.
Year of publication: |
1980
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Authors: | Bernard, Jean-Thomas |
Published in: |
L'Actualité Economique. - Société Canadienne de Sciences Économiques - SCSE. - Vol. 56.1980, 4, p. 597-610
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Publisher: |
Société Canadienne de Sciences Économiques - SCSE |
Saved in:
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