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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| Інші автори: | , |
| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2020.
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| Серія: | IMF Working Papers; Working Paper ;
No. 2020/077 |
| Онлайн доступ: | Full text available on IMF |