, labour income and living standards in Canada. They find that, once the appropriate adjustments are made, the labour share and … the non-labour share (composed of profits, interest and investment income, and incorporated business income) in national … income tend to revert to their historical means over the 1926-2001 historical period, although divergences may last for …

permanence of the change in taxes/transfers, and is much superior to one that assumes some consumers are fully Ricardian and …

global effective tax rate (ETRGL) to assess the existence or nonexistence of cross-jurisdictional income shifting. Design … variables that impact earnings and taxes (e.g. size, industry classification, internationalization, tax shelter, and growth …). This suggests that firms earn income, on average, in jurisdictions with tax rates greater than the USA, such that diverting …

better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be …

the income and taxes of tax collectors. The novelty of the research lies in the fact that taxation and administrative …

global effective tax rate (ETRGL) to assess the existence or nonexistence of cross‐jurisdictional income shifting. Design … variables that impact earnings and taxes (e.g. size, industry classification, internationalization, tax shelter, and growth …). This suggests that firms earn income, on average, in jurisdictions with tax rates greater than the USA, such that diverting …