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...
| Main Authors: | , , |
|---|---|
| Other Authors: | , , |
| Format: | Book |
| Language: | English |
| Published: |
[S.l.] :
International Monetary Fund,
2020
Washington, D.C. : 2020 |
| Series: | IMF Working Papers; Working Paper ;
No. 2020/077 IMF eLibrary |
| Subjects: |