The Resource Policy forum: Corporate income taxation in Canada
Policy forum: Corporate income taxation in Canada
Resource Information
The item Policy forum: Corporate income taxation in Canada represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Policy forum: Corporate income taxation in Canada represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- 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
- Language
- eng
- Label
- Policy forum: Corporate income taxation in Canada
- Title
- Policy forum: Corporate income taxation in Canada
- Language
- eng
- Summary
- 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
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 56 (2008),
- http://library.link/vocab/creatorName
- Zodrow, G.R
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- tax policy
- tax reform
- tax avoidance
- Label
- Policy forum: Corporate income taxation in Canada
- Label
- Policy forum: Corporate income taxation in Canada
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Policy-forum-Corporate-income-taxation-in/aR_TTgEnyhg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Policy-forum-Corporate-income-taxation-in/aR_TTgEnyhg/">Policy forum: Corporate income taxation in Canada</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Policy-forum-Corporate-income-taxation-in/aR_TTgEnyhg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Policy-forum-Corporate-income-taxation-in/aR_TTgEnyhg/">Policy forum: Corporate income taxation in Canada</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
