The Resource Policy forum: Corporate income taxation in Canada

Policy forum: Corporate income taxation in Canada

Label
Policy forum: Corporate income taxation in Canada
Title
Policy forum: Corporate income taxation in Canada
Creator
Subject
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
Instantiates
Publication
Label
Policy forum: Corporate income taxation in Canada
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932