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The taxation of corporate investment income in Canada : an analysis of marginal effective tax rates
Daly, Michael John - In: The Canadian journal of economics 20 (1987) 3, pp. 555-587
Persistent link: https://www.econbiz.de/10001043438
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Toward a neutral capital income tax system
Daly, Michael John - In: Canadian tax journal 34 (1986) 6, pp. 1331-1376
Persistent link: https://www.econbiz.de/10001031674
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The Taxation of Corporate Investment Income in Canada: An Analysis of Marginal Effective Tax Rates.
Daly, Michael J.; Jung, Jack - In: Canadian Journal of Economics 20 (1987) 3, pp. 555-87
This paper reports estimates of marginal effective tax rates on corporate investment income in Canada, taking into account sales taxes as well as corporation, personal, and business property taxes. Marginal effective tax rates are found to vary widely dependin g upon the type of asset acquired,...
Persistent link: https://www.econbiz.de/10005271930
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The sensitivity of effective marginal tax rate calculations to alternative arbitrage assumptions
Daly, Michael; Jung, Jack; Mercier, Pierre; Schweitzer, … - In: Economics Letters 21 (1986) 2, pp. 189-193
Persistent link: https://www.econbiz.de/10005275837