（1）Patry, A. and D. Lemay, "Marginal Effective Tax Rates for Canadian and US Jurisdictions: Methodology and Estimates," Department of Finance Canada Working Paper, forthcoming

（2）McKenzie, K., M. Mansour, and A. Brûlé (1998), "The Calculation of Marginal Effective Tax Rates," Working Paper 97-15, prepared for the Technical Committee on Business Taxation, Department of Finance Canad

（3） Jung, J., "The Calculation of Marginal Effective Corporate Tax Rates in the 1987 White Paper on Tax Reform," Working Paper 89-6, Department of Finance Canada