The Corporate Income Tax: Tax Expenditures and Tax Discrimination in the Canadian Manufacturing Industry 1972-1981

A. Blais and Francois Vaillancourt

Cahiers de recherche from Universite de Montreal, Departement de sciences economiques

Abstract: This Paper Examines for the Manufacturing Sector, over the 1972-1981 Period, Two Measures of the Tax Preferences Associated with the Corporate Tax System in Canada. the First Is the Importance of Tax Expenditure Calculated As the Difference Between the Nominal and Effective Tax Faced by the Manufacturing Sector. the Second Is the Amount of Tax Discrimination Associated with These Tax Preferences Measured by the Coefficient of Variation in Tax Rates Between Industries. Our Results Show That Tax Discrimination Has Not Increased and Is Smaller When Measured over the Whole Period Than in Any Given Year.

Keywords: Corration Tax; Industry; Tax Avoidance (search for similar items in EconPapers)
Pages: 18P. pages
Date: 1986
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Persistent link: https://EconPapers.repec.org/RePEc:mtl:montde:8607

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