The Impact Of Inflation, Taxation And Accounting Practices On The Evaluation Of Private And Social Rates Of Return To Capital In Canada
The 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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