Tax Expenditures and Evaluations 2006

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Table of Contents

Preface

Part 1—Tax Expenditures: Estimates and Projections

• Introduction
• What’s New in the 2006 Report
• The Tax Expenditures
• Table 1—Personal Income Tax Expenditures
• Table 2—Corporate Income Tax Expenditures
• Table 3—GST Tax Expenditures

Part 2—Tax Evaluations and Research Reports

• Taxes on Business Investment: An International Comparison of Marginal Effective Tax Rates in the Manufacturing Sector
• Investing in Post-Secondary Education: The Impact of the Income Tax System