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Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findings

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  • Josip Lesica

Abstract

Using the universe of firm-level tax returns for Canada this paper summarizes the new findings on 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 responsiveness of corporate taxable income.

Suggested Citation

  • Josip Lesica, 2025. "Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findings," Economic and Social Reports 202500300003e, Statistics Canada, Analytical Studies and Modelling Branch.
    • Handle: RePEc:stc:stcp8e:202500300003e
    DOI: https://doi.org/10.25318/36280001202500300003-eng
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    JEL classification:

    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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