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Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada

Mintz, Jack M.; Smart, Michael - 2001

companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate, the …

Persistent link: https://www.econbiz.de/10011399729

Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada

Mintz, Jack M.; Smart, Michael - 2001

companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … records suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate …

Persistent link: https://www.econbiz.de/10001624212

Income Shifting, Investment, and Tax Competition : Theory and Evidence from Provincial Taxation in Canada

Mintz, Jack; Smart, Michael - 2021

Persistent link: https://www.econbiz.de/10013320824

Testing the impact of taxation on capacity choice : a "putty clay" approach

Harchaoui, Tarek M. - In: Journal of public economics 56 (1995) 3, pp. 377-411

Persistent link: https://www.econbiz.de/10001176220

Tax elasticity estimates for capital stocks in Canada

Wen, Jean-François; Yilmaz, Fatih - 2020

The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the...