Tax Elasticity Estimates for Capital Stocks in Canada /

The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the endogeneity...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Wen, Jean-Francois
Awduron Eraill: Trejo, Danea, Yilmaz, Fatih
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2020.
Cyfres:IMF Working Papers; Working Paper ; No. 2020/077
Mynediad Ar-lein:Full text available on IMF