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- W2319892885 abstract "A b s t r A c t The author examines Canadian corporate income tax policy, focusing on the implications of international capital mobility, international tax competition—including the need for a corporate tax structure that is competitive with respect to the United States and other competing economies—and international tax avoidance. He begins by considering the arguments for tax exemption or even subsidization of capital income, and then examines the many qualifications to these arguments. His analysis pays particular attention to the implications of the existence of firm-specific and location-specific economic rents and the issues raised by new techniques for international tax avoidance. In all cases, the discussion of theoretical arguments is followed by an examination of the empirical evidence, including studies specific to Canada as they are available. The author then traces the implications of the analysis for corporate income tax policy in Canada, including the recently enacted corporate income tax rate reductions and other potential reforms." @default.
- W2319892885 created "2016-06-24" @default.
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- W2319892885 date "2008-01-01" @default.
- W2319892885 modified "2023-09-27" @default.
- W2319892885 title "Policy Forum: Corporate Income Taxation in Canada" @default.
- W2319892885 hasPublicationYear "2008" @default.
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