模拟阿尔伯塔省企业所得税率下调的增长效应

Tax eJournal Pub Date : 2019-09-25 DOI:10.11575/SPPP.V12I0.69131

Bev Dahlby, Ergete Ferede

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引用次数: 2

摘要

在2019年5月当选后不久，艾伯塔省新政府开始履行其降低省企业所得税(CIT)税率的承诺。此次降息始于2019年7月，当时政府将CIT税率从12%降至11%。该税率计划于2020年1月1日降至10%，随后在2021年和2022年进一步下调1个百分点，使阿尔伯塔省的CIT税率在2022年降至8%

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Simulating the Growth Effects of the Corporate Income Tax Rate Cuts in Alberta

Shortly after its election in May 2019, the new Alberta government began fulfilling its promise to reduce the provincial corporate income tax (CIT) rate. The rate cut began in July 2019, when the government dropped the CIT rate from 12 to 11 per cent. The rate is scheduled to decline to 10 per cent on Jan. 1, 2020, followed by further one-percentage-point reductions in 2021 and 2022, bring the Alberta CIT rate down to eight per cent in 2022

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Tax eJournal

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