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Archived - Tax Expenditures and Evaluations 2010
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Table of Contents
Part 1 – Tax Expenditures: Estimates and Projections
Part 2 – Research Reports
Taxes and the Preferred Source of Corporate Finance
Introduction
Canadian Firms Financed by Taxable Canadian Residents—Historical Perspective
International Comparison
Tax Burden on Investment in Canada by Group of Seven (G-7) Residents
Conclusion
Annex 1—Tax Rates Used in the Calculation of Total Tax Burdens
Annex 2—Effective Tax Rate on Capital Gains
References
Canadian Firms Financed by Taxable Canadian Residents—Historical Perspective
International Comparison
Tax Burden on Investment in Canada by Group of Seven (G-7) Residents
Conclusion
Annex 1—Tax Rates Used in the Calculation of Total Tax Burdens
Annex 2—Effective Tax Rate on Capital Gains
References
The Response of Individuals to Changes in Marginal Income Tax Rates
Introduction
The Elasticity of Taxable Income: Definition, Previous Studies and Key Methodological Issues
The Response of Individuals to Changes in Canadian Marginal Tax Rates in the Late 1990s and Early 2000s
Results
Conclusion
Annex 1: Literature Review
Annex 2: Description of Estimation Methodology
References
The Elasticity of Taxable Income: Definition, Previous Studies and Key Methodological Issues
The Response of Individuals to Changes in Canadian Marginal Tax Rates in the Late 1990s and Early 2000s
Results
Conclusion
Annex 1: Literature Review
Annex 2: Description of Estimation Methodology
References
Tax Expenditures : Notes to the Estimates/Projections 2010
Preface
Chapter 1 – Framework and Methodology
Chapter 2 – Description of Personal Income Tax Provisions
Chapter 3 – Description of Corporate Income Tax Provisions
Chapter 4 – Description of Goods and Services Tax Provisions
Chapter 1 – Framework and Methodology
Chapter 2 – Description of Personal Income Tax Provisions
Chapter 3 – Description of Corporate Income Tax Provisions
Chapter 4 – Description of Goods and Services Tax Provisions
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