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L’évolution de la fiscalité minière fédérale de 1972 à 1978

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  • Bernard, Jean-Thomas

    (Département d’Économique, Université Laval)

Abstract

This paper surveys the changes since 1972 in the federal tax laws applicable to the Canadian mining industry. Using a partial equilibrium model, we analyse the effect of these changes on the relative prices of the factors of production used by the mining firm. Changes in the provincial tax treatment of the mining industry are not considered. The effects on the mining firm of recent changes in tax legislation are compared to the no-tax and pre-1972 tax systems. A numerical illustration is used to summarize the total net impact of all the changes and to suggest their order of magnitude.

Suggested Citation

  • Bernard, Jean-Thomas, 1980. "L’évolution de la fiscalité minière fédérale de 1972 à 1978," L'Actualité Economique, Société Canadienne de Science Economique, vol. 56(4), pages 597-610, octobre-d.
    • Handle: RePEc:ris:actuec:v:56:y:1980:i:4:p:597-610
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