Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findings

Josip Lesica

Economic and Social Reports from Statistics Canada, Analytical Studies and Modelling Branch

Abstract: Using the universe of firm-level tax returns for Canada this paper summarizes the new findings on the responsiveness of small businesses to corporate taxation over the 2001-2019 period. It quantifies the extent to which small businesses in Canada respond to discontinuities in the statutory corporate tax rates, estimates their bunching, and sheds light on real versus reporting responses. The study also contributes to the empirical literature by quantifying the responsiveness of corporate taxable income.

Keywords: Bunching; Small Business; Corporate Taxable Income Elasticity (search for similar items in EconPapers)
JEL-codes: J23 M21 (search for similar items in EconPapers)
Date: 2025-03-26
New Economics Papers: this item is included in nep-ent and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www150.statcan.gc.ca/n1/pub/36-28-0001/2025003/article/00003-eng.htm (text/html)
https://www150.statcan.gc.ca/n1/en/pub/36-28-0001/ ... -eng.pdf?st=7Kw7G-hS (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:stc:stcp8e:202500300003e

DOI: 10.25318/36280001202500300003-eng

Access Statistics for this paper

More papers in Economic and Social Reports from Statistics Canada, Analytical Studies and Modelling Branch Contact information at EDIRC.
Bibliographic data for series maintained by Mark Brown ().