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Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context

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  • Amin Mawani

    (York University, Toronto, Canada)

Abstract

This paper illustrates a methodology for estimating corporate marginal tax rates in the presence of tax losses, and within the context of Canadian tax law.

Suggested Citation

  • Amin Mawani, 2007. "Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context," Multinational Finance Journal, Multinational Finance Journal, vol. 11(1-2), pages 77-96, March-Jun.
    • Handle: RePEc:mfj:journl:v:11:y:2007:i:1-2:p:77-96
    as

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    References listed on IDEAS

    as
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    5. Kenneth J. Klassen & Amin Mawani, 2000. "The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 227-262, June.
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    8. Amin Mawani, 2003. "Cancellation of Executive Stock Options: Tax and Accounting Income Considerations," Contemporary Accounting Research, John Wiley & Sons, vol. 20(3), pages 495-517, September.
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    More about this item

    Keywords

    taxation; marginal tax rates; tax losses; corporate tax rates.;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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