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Technical Committee on Business Taxation
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Working Papers

97-17 - The Evolution of Business Taxes in Canada: Data and Estimates (December 1998).
97-16 - Analysis of National Pollutant Release Inventory Data on Toxic Emissions by Industry (March 1998).
97-15 - The Calculation of Marginal Effective Tax Rates (May 1998).
97-14 - Tax Reforms, Debt Shifting and Corporate Tax Revenues: Multinational Corporations in Canada (February 1998).
97-13 - Effects of the Fiscal Treatment of Tax Losses on the Efficiency of Markets and the Incidence of Mergers (February 1998).
97-12 - The Income Tax Compliance Burden on Small and Medium-sized Canadian Businesses (October 1997).
97-11 - Business Taxation of Small and Medium-sized Enterprises in Canada (October 1997).
97-10 - Tax-exempts and Corporate Capital Structure: An Analysis of Efficiency and Revenue Implications (October 1997).
97-09 - Tax-exempt Organizations and the Financing of Taxable Businesses (November 1997).
97-08 - Efficiency Considerations in Business Tax Reform (October 1997).
97-07 - The Incidence of the Corporate Tax Revisited (October 1997).
97-06 - A Critical Review of the Empirical Research on Canadian Tax Compliance (September 1997).
97-05 - Tax-exempts and Corporate Capital Structure: An Empirical Analysis (September 1997).
97-04 - Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporation (March 1998).
97-03 - Taxes, the Cost of Capital, and Investment: A Comparison of Canada and the United States (April 1997).
97-02 - The Income Tax Compliance Burden on Canadian Big Business (April 1997).
97-01 - The Sensitivity of the Corporate Income Tax to the Statutory Rate (February 1997).
96-12 - Taxation of Inbound Investment (December 1996).
96-11 - The Interaction of Federal and Provincial Taxes on Businesses (December 1996).
96-10 - Study on Transfer Pricing (December 1996).
96-09 - Compliance Issues: Small Business and the Corporate Income Tax System (December 1996).
96-08 - Capital Tax Issues (December 1996).
96-07 - The Economic Effects of Dividend Taxation (December 1996).
96-06 - International Implications of U.S. Business Tax Reform (December 1996).
96-05 - The Integration of Corporate and Personal Taxes in Europe: The Role of Minimum Taxes on Dividend Payments (December 1996).
96-04 - The Effects of Taxation on U.S. Multinationals and Their Canadian Affiliates (December 1996).
96-03 - Tax Policy and Job Creation: Specific Employment Incentive Programs (December 1996).
96-02 - Why Tax Corporations? (December 1996).
96-01 - Comparison and Assessment of the Tax Treatment of Foreign-Source Income in Canada, Australia, France, Germany and the United States (December 1996).

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Last Updated: 2003-01-14

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