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...

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Bibliografiske detaljer
Hovedforfatter: Wen, Jean-Francois
Andre forfattere: Trejo, Danea, Yilmaz, Fatih
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 2020.
Serier:IMF Working Papers; Working Paper ; No. 2020/077
Online adgang:Full text available on IMF