{"id":476,"date":"2016-11-01T12:46:00","date_gmt":"2016-11-01T12:46:00","guid":{"rendered":"https:\/\/zld.mro.mybluehost.me\/dataset\/research-dataset-1-copy\/"},"modified":"2020-07-07T19:35:08","modified_gmt":"2020-07-07T19:35:08","slug":"mckenzie-marginal-effective-tax-rates","status":"publish","type":"post","link":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/11\/01\/mckenzie-marginal-effective-tax-rates\/","title":{"rendered":"Inside the Black Box: Marginal Effective Tax Rates on Capital in Canada &#8211; A Primer"},"content":{"rendered":"<div style=\"font-style: italic; font-size: 1.25em;\">Kenneth J. McKenzie, Canadian Tax Journal (2016; 64(4))<\/div>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 10%;\"><img decoding=\"async\" class=\"alignleft size-thumbnail wp-image-169\" style=\"margin: 0px 0px 0px 5px;\" src=\"https:\/\/zld.mro.mybluehost.me\/\/wp-content\/uploads\/2018\/07\/excel_logo-150x150.png\" alt=\"\" width=\"30\" height=\"30\"><\/td>\n<td style=\"vertical-align: middle;\"><a href=\"https:\/\/zld.mro.mybluehost.me\/wp-content\/uploads\/2018\/08\/METR-Summary-Tables-2014-2005-for-KJM_29-09-2015_Bazel.xlsx\"> METR Summary Tables 2005-2014<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\"><img decoding=\"async\" class=\"alignleft size-thumbnail wp-image-169\" style=\"margin: 0px 0px 0px 5px;\" src=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/adobe-pdf-icon.png\" alt=\"\" width=\"30\" height=\"30\"><\/td>\n<td style=\"vertical-align: middle;\"><a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/16ctj4-fn.pdf\"> Download Paper<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Paper Citation<\/strong><\/p>\n<p>McKenzie,&nbsp;Kenneth J. (2016), \u201cInside the Black Box: Marginal Effective Tax Rates on Capital in Canada &#8211; A Primer\u201d, Canadian Tax Journal Vol.&nbsp;64(4), 795-816.<\/p>\n<p><strong>Paper Abstract<\/strong><\/p>\n<blockquote><p>This article provides a primer on the marginal effective tax rate (METR) on capital, which is a measure of the investment distortions introduced by taxes levied on businesses. The article begins with a conceptual explanation of the METR, followed by a more detailed presentation of the underlying formulas. METR numbers for Canada are presented, emphasizing different dimensions along which corporate taxes may distort business investment. Some basic approaches to the neutral taxation of business income are discussed in the context of the METR formulas.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Kenneth J. McKenzie, Canadian Tax Journal (2016; 64(4)) METR Summary Tables 2005-2014 Download Paper Paper Citation McKenzie,&nbsp;Kenneth J. (2016), \u201cInside the Black Box: Marginal Effective Tax Rates on Capital in Canada &#8211; A Primer\u201d, Canadian Tax Journal Vol.&nbsp;64(4), 795-816. Paper Abstract This article provides a primer on the marginal effective tax rate (METR) on capital, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1495,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[26],"tags":[144],"class_list":["post-476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","tag-business-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Inside the Black Box: Marginal Effective Tax Rates on Capital in Canada - A Primer - Finances of the Nation<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/11\/01\/mckenzie-marginal-effective-tax-rates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inside the Black Box: Marginal Effective Tax Rates on Capital in Canada - A Primer - Finances of the Nation\" \/>\n<meta property=\"og:description\" content=\"Kenneth J. McKenzie, Canadian Tax Journal (2016; 64(4)) METR Summary Tables 2005-2014 Download Paper Paper Citation McKenzie,&nbsp;Kenneth J. (2016), \u201cInside the Black Box: Marginal Effective Tax Rates on Capital in Canada &#8211; A Primer\u201d, Canadian Tax Journal Vol.&nbsp;64(4), 795-816. 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McKenzie, Canadian Tax Journal (2016; 64(4)) METR Summary Tables 2005-2014 Download Paper Paper Citation McKenzie,&nbsp;Kenneth J. (2016), \u201cInside the Black Box: Marginal Effective Tax Rates on Capital in Canada &#8211; A Primer\u201d, Canadian Tax Journal Vol.&nbsp;64(4), 795-816. Paper Abstract This article provides a primer on the marginal effective tax rate (METR) on capital,&hellip;","coauthors":[],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Articles<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Articles<\/span>"]},"tags":{"linked":["<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Business Tax<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Business Tax<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 9 years ago","modified":"Updated 6 years ago"},"absolute_dates":{"created":"Posted on November 1, 2016","modified":"Updated on July 7, 2020"},"absolute_dates_time":{"created":"Posted on November 1, 2016 12:46 pm","modified":"Updated on July 7, 2020 7:35 pm"},"featured_img_caption":"","series_order":"","_links":{"self":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/comments?post=476"}],"version-history":[{"count":10,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/476\/revisions"}],"predecessor-version":[{"id":1889,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/476\/revisions\/1889"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/media\/1495"}],"wp:attachment":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/media?parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/categories?post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/tags?post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}