Archived - Tax Expenditures and Evaluations 2005

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Table of Contents

Preface

Part 1—Tax Expenditures: Estimates and Projections

Part 2—Evaluation Report

Introduction

Marginal Effective Tax Rates—Methodology

Evolution of the National METR in Canada

Canada US Comparison

Estimates by Asset and Sector

Sensitivity Assessment

Estimates for Provinces, Territories and States

Conclusion

Annex A—Provincial Territorial and Federal Statutory Tax Rates

Annex B—US State and Federal Statutory Tax Rates

Annex C—METRs on Tangible Assets for the 50 US States and District of Columbia