Canada : Selected Issues

Author/Editor:

International Monetary Fund

Publication Date:

April 17, 1997

Summary:

This Selected Issues paper reviews Canada’s business tax system, looking at the incentive effects of the country’s business tax regime and their implications for output and employment. It presents estimates of marginal effective tax rates on corporate-source income in Canada and comparator countries across sectors, asset classes, means of finance, and asset ownership. The paper also examines labor markets in Canada. It notes that unemployment rates in Canada have risen across all demographic groups, industries, and regions, although young and less-educated workers and workers in agriculture and primary industries have been most severely affected.

Series:

Country Report No. 97/20

Subject:

English

Publication Date:

April 17, 1997

ISBN/ISSN:

9781451806847/1934-7685

Stock No:

1CANEA0011997

Price:

$15.00 (Academic Rate:$15.00)

Format:

Paper

Pages:

149

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