SIMULATING THE GROWTH EFFECTS OF THE CORPORATE INCOME TAX RATE CUTS IN ALBERTA
DOI :
https://doi.org/10.11575/sppp.v12i0.69131Résumé
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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