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- W3123434725 abstract "The Paper Examines the Determinants of Variations in the Effective Average Tax Rate Among Canadian Manufacturing Industry. It Replicates a Previous Study (Salamon and Siegfried, 1977) on the Us Corporate Tax Which Has Found Relationships Between the Economic Structure and Tax Avoidance Rates. Some Methodological Problems in the Study Are Identified, Which Raise Doubts About Their Conclusions. It Is Shown That Effective Tax Rates Fluctuate Substantially over Time and That the Results May Be Sensitive to the Year Selected for Analysis. As a Consequence, Tax Avoidance Rates Are Regressed Against a Number of Independent Variables in Two Different Years: 1974 and 1979. the Overall Weakness of the Relationship Is Striking. with Our Best Measure of the Tax Avoidance Rate, Two Out of Twelve Variables Are Significant in 1974 and One in 1979. There Findings Suggest That the Corporate Income Tax May Not Be As Important an Instrument of Industrial Policy As It Is Sometimes Claimed to Be." @default.
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- W3123434725 date "1986-01-01" @default.
- W3123434725 modified "2023-09-23" @default.
- W3123434725 title "The Political Economy of Taxation: the Corporate Income Tax and the Canadian Manufacturing Industry" @default.
- W3123434725 hasPublicationYear "1986" @default.
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