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- Articles and reports: 36-28-0001202501200002Description: Canada’s business sector has a lower level of labour productivity compared with that of the United States. Moreover, there has been a substantial divergence in labour productivity in the business sectors of Canada and the United States since 2000. As a result, Canada’s labour productivity gap with the United States widened in that period. This paper examines the role of firm size in the widening labour productivity gap between the two countries since 2000.Release date: 2025-12-22
- Articles and reports: 11F0019M2025007Description: This paper studies the underlying drivers of taxable income bunching at the corporate income tax kink by small businesses. It intends to capture the behavioural responses to the tax change at the kink. Increased investments and reported costs are possible strategies that firms use to adjust their taxable income to avoid higher tax rates. Bunching of firms in the taxable income distribution should then be accompanied by a spike in investment at the kink. To evaluate this hypothesis, this study employs the universe of firm-level tax returns from Canada over the 2001 to 2019 period to estimate the distribution of corporate investment and costs around the tax kink along the extensive and intensive margins.Release date: 2025-09-19
- Articles and reports: 36-28-0001202500400005Description: Technological change has led to opportunities and challenges for firms in cultural industries, prompting questions about how these industries have been impacted in Canada. However, there is a lack of information about firms operating in cultural domains. This study attempts to fill this information gap by identifying firms in Canada’s cultural supply chain using administrative data from 2008 to 2020.Release date: 2025-04-23
- 4. Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findingsArticles and reports: 36-28-0001202500300003Description: Using the universe of firm-level tax returns for Canada, this study examines the responsiveness of small businesses to corporate taxation over the 2001-2019 period. It quantifies the extent to which small businesses in Canada respond to discontinuities in the statutory corporate tax rates, estimates their bunching, and sheds light on real versus reporting responses. The study also contributes to the empirical literature by quantifying the elasticity of corporate taxable income.Release date: 2025-03-26
Articles and reports (4)
Articles and reports (4) ((4 results))
- Articles and reports: 36-28-0001202501200002Description: Canada’s business sector has a lower level of labour productivity compared with that of the United States. Moreover, there has been a substantial divergence in labour productivity in the business sectors of Canada and the United States since 2000. As a result, Canada’s labour productivity gap with the United States widened in that period. This paper examines the role of firm size in the widening labour productivity gap between the two countries since 2000.Release date: 2025-12-22
- Articles and reports: 11F0019M2025007Description: This paper studies the underlying drivers of taxable income bunching at the corporate income tax kink by small businesses. It intends to capture the behavioural responses to the tax change at the kink. Increased investments and reported costs are possible strategies that firms use to adjust their taxable income to avoid higher tax rates. Bunching of firms in the taxable income distribution should then be accompanied by a spike in investment at the kink. To evaluate this hypothesis, this study employs the universe of firm-level tax returns from Canada over the 2001 to 2019 period to estimate the distribution of corporate investment and costs around the tax kink along the extensive and intensive margins.Release date: 2025-09-19
- Articles and reports: 36-28-0001202500400005Description: Technological change has led to opportunities and challenges for firms in cultural industries, prompting questions about how these industries have been impacted in Canada. However, there is a lack of information about firms operating in cultural domains. This study attempts to fill this information gap by identifying firms in Canada’s cultural supply chain using administrative data from 2008 to 2020.Release date: 2025-04-23
- 4. Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findingsArticles and reports: 36-28-0001202500300003Description: Using the universe of firm-level tax returns for Canada, this study examines the responsiveness of small businesses to corporate taxation over the 2001-2019 period. It quantifies the extent to which small businesses in Canada respond to discontinuities in the statutory corporate tax rates, estimates their bunching, and sheds light on real versus reporting responses. The study also contributes to the empirical literature by quantifying the elasticity of corporate taxable income.Release date: 2025-03-26