This database includes rates for several elements of the corporate income tax set by the federal government (the basic rate, the corporate surtax, federal tax abatement and the manufacturing and processing profits tax credit) as well as corporate income tax rates by province for the years 1960-2005.

If the claimants of net farm income are operators and unpaid family members, net farm income can be expressed as a real implicit wage per hour of work. Bennet indicators are used to decompose changes in the real implicit wage into input and output price change components and partial factor...

Improvements in competitiveness can be achieved through policy initiatives, but the success of these policies will depend upon the way that firms and consumers respond. This paper establishes the conditions under which a policy change can lead to an improvement in the competitiveness of a...