The Impact Of Inflation, Taxation And Accounting Practices On The Evaluation Of Private And Social Rates Of Return To Capital In Canada
AbstractThe purpose of this paper is to provide a methodology for estimating the rates of return from capital located in the private sectors of the economy. This methodology is then applied to Canadian data and private and economic rates of return from capital are estimated which are largely free from the distortions that taxation laws, inflation, relative price changes and the "conservative" rules of accounting impose on the financial data provided by business firms.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1974-02.
Length: 42 pages
Date of creation: Mar 1974
Date of revision:
rates of return; private capital; Canada;
Find related papers by JEL classification:
- E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Capital; Investment; Capacity
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