The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces
Corporate income tax (CIT) incidence is an important and contentious issue in tax policy discussions. Much of the focus in the recent literature and in policy discussions concerns the allocation of the burden of the CIT between owners of capital and labour. Since income from capital tends to be conc...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Calgary
2017-04-01
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| Series: | The School of Public Policy Publications |
| Online Access: | https://journalhosting.ucalgary.ca/index.php/sppp/article/view/42636 |