The Paper Examines the Determinants of Variations in the Effective Average Tax Rate Among Canadian Manufacturing Industry. It Replicates a Previous Study (Salamon and Siegfried, 1977) on the Us Corporate Tax Which Has Found Relationships Between the Economic Structure and Tax Avoidance Rates....

We Use Survey Data on the Well-Being of Individuals to Measure Attitude Toward Risk. Risk Neutrality Cannot Be Rejected by the Data.

This Paper Examines for the Manufacturing Sector, over the 1972-1981 Period, Two Measures of the Tax Preferences Associated with the Corporate Tax System in Canada. the First Is the Importance of Tax Expenditure Calculated As the Difference Between the Nominal and Effective Tax Faced by the...