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This is a Quantitative Study study.

September 27, 2025Accounting PerspectivesOpen Access

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

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Simulated marginal tax rates positively relate to corporate debt choices, while other tax proxies do not.
Statutory tax rates and marginal tax rates negatively influence investment decisions in Canadian firms.
The study incorporates improved MTR simulation procedures across 19,551 firm-years of data from 2006 to 2021.
Findings suggest that accelerated tax depreciation policies may reduce negative impacts on investment decisions.

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This research demonstrates the role of marginal tax rates in corporate decisions, indicating their critical importance.

Hlaing et al. (2025) studied this question.

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