THE FISCAL EXTERNALITY OF NATIONAL DEFENCE EXPENDITURES IN 1977

Authors
  1. Carmichael, C.M.
Corporate Authors
Operational Research and Analysis Establishment, Ottawa ONT (CAN) Directorate of Mathematics and Statistics
Abstract
The public benefit attributable to the Department of National Defence extends beyond that of national security to include that provided by the expenditures of the federal, provincial and municipal governments which are financed by revenues originating from National Defence sources. The report proposes a methodology to measure those revenues, giving particular attention to the direct taxation of the income of National Defence employees, the indirect taxation of the purchases of both the Department and its employees, and the taxation of the real property owned by those employees. On the basis of this methodology, the total government revenues collected from the National Defence expenditures for the calendar year 1977 - or the fiscal externality of the Department - was approximately 460 million dollars. This sum constitutes approximately 12.5% of the total expenditures of the Department during the calendar year 1977.
Report Number
PR-124 — Project Report
Date of publication
15 Mar 1979
Number of Pages
74
DSTKIM No
83-00228
CANDIS No
38384
Format(s):
Hardcopy;Originator's fiche received by DSIS

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