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Federal and Provincial Tax Reforms: Let's Get Back on Track

Author

Listed:
  • Duanjie Chen

    (University of Toronto)

  • Jack Mintz

    (University of Toronto)

  • Andrey Tarasov

    (University of Toronto)

Abstract

Provinces increasingly target favoured business sectors or activities for special tax treatment. Getting back on track to broad-based tax relief would make Canadians better off, without starving governments for tax revenue.

Suggested Citation

  • Duanjie Chen & Jack Mintz & Andrey Tarasov, 2007. "Federal and Provincial Tax Reforms: Let's Get Back on Track," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 102, July.
    • Handle: RePEc:cdh:backgr:102
    as

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    File URL: https://www.cdhowe.org/public-policy-research/federal-and-provincial-tax-reforms-let%E2%80%99s-get-back-track
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    References listed on IDEAS

    as
    1. Bingley, Paul & Lanot, Gauthier, 2002. "The incidence of income tax on wages and labour supply," Journal of Public Economics, Elsevier, vol. 83(2), pages 173-194, February.
    2. Christopher L. House & Matthew D. Shapiro, 2008. "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," American Economic Review, American Economic Association, vol. 98(3), pages 737-768, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    fiscal policy; tax competitiveness;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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