THE MEASUREMENT OF TAX INCENTIVES FOR SECTORIAL EXPANSION - The Cases of the Mineral and Petroleum Industries in Canada
The purpose of this paper is the construction of a framework to evaluate the relative incentives for investment created by the differential taxation of income from capital in the manufacturing, mining and petroleum sectors of the Canadian economy. This analysis does not deal with the issue of how differential rates of taxation influence the optimum rate of extraction from a given resource body. Instead the emphasis is on their potential to misallocate real resources between sectors.
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