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THE MEASUREMENT OF RATES OF RETURN AND TAXATION FROM PRIVATE CAPITAL IN CANADA

By Glenn Jenkins

Abstract

Information on the rates of return and effective rates of taxation from capital in the private sectors of an economy are prerequisites for both rational public sector project evaluations and for measurement of the degree of equity and excess burden credited by the economy’s taxation system. In many countries accurate knowledge of the values of these variables is absent. The principal objective of this study is to overcome this dearth of information in the case of Canada.rate of return, capital, Canada

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