Corporate Tax Structure and Production

Corporate Tax Structure and Production

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On the Tax Sensitivity of the Capital Stock: The capital stock exhibits sensitivity to tax changes but this sensitivity varies ... for corporate tax changes; from 0.009 to 0.027 for CCAs; and from 0.006 to 0.017 for changes in investment tax credits.

Title:Corporate Tax Structure and Production
Author:Jeffrey Ian Bernstein, Anwar Shah
Publisher:World Bank Publications - 1993


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