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THE MEASUREMENT OF TAX INCENTIVES FOR SECTORIAL EXPANSION - The Cases of the Mineral and Petroleum Industries in Canada

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

Abstract

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.

Suggested Citation

  • Glenn Jenkins, 1971. "THE MEASUREMENT OF TAX INCENTIVES FOR SECTORIAL EXPANSION - The Cases of the Mineral and Petroleum Industries in Canada," Development Discussion Papers 1971-02, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:4
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    More about this item

    Keywords

    tax incentives; petroleum; mining;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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