Blais, A.; Vaillancourt, F. - Département de Sciences Économiques, Université de … - 1986
The Paper Examines the Determinants of Variations in the Effective Average Tax Rate Among Canadian Manufacturing Industry. It Replicates a Previous Study (Salamon and Siegfried, 1977) on the Us Corporate Tax Which Has Found Relationships Between the Economic Structure and Tax Avoidance Rates....