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2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform

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Author Info
Jack M. Mintz (University of Calgary)

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Abstract

Canada has made slow but steady progress in improving its tax system, yet the effective tax rate on new business investment remains 11th highest in the world.

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Publisher Info
Article provided by C.D. Howe Institute in its journal C.D. Howe Institute Commentary.

Volume (Year): (2007)
Issue (Month): 254 (September)
Pages:
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Handle: RePEc:cdh:commen:254

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Related research
Keywords: tax reform; business taxation; marginal effective tax rates;

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Jack M. Mintz & Andrey Tarasov, 2007. "Canada Is Missing Out On Global Capital Market Integration," e-briefs 48, C.D. Howe Institute. [Downloadable!]
  2. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November. [Downloadable!]
  3. Sillamaa, Mary-Anne & Veall, Michael R., 2001. "The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada," Journal of Public Economics, Elsevier, vol. 80(3), pages 341-356, June. [Downloadable!] (restricted)
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  4. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer, vol. 14(2), pages 115-133, April. [Downloadable!] (restricted)
  5. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer, vol. 10(6), pages 673-93, November. [Downloadable!] (restricted)
    Other versions:
  6. 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. [Downloadable!]
  7. Michael Smart, 2007. "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July. [Downloadable!]
  8. Michiel Evers & Ruud A. de Mooij & Daniel J. van Vuuren, 2006. "What explains the Variation in Estimates of Labour Supply Elasticities?," Tinbergen Institute Discussion Papers 06-017/3, Tinbergen Institute. [Downloadable!]
    Other versions:
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Yvan Guillemette & William B.P. Robson, 2007. "Realistic Expectations: Demographics and the Pursuit of Prosperity in Saskatchewan," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 107, November. [Downloadable!]
  2. Jean-Francois Arsenault & Andrew Sharpe, 2008. "An Analysis of the Causes of Weak Labour Productivity Growth in Canada since 2000," International Productivity Monitor, Centre for the Study of Living Standards, vol. 16, pages 14-39, Spring. [Downloadable!]
  3. Finn Poschmann, 2008. "Still High: Marginal Effective Tax Rates on Low-Income Families," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 113, February. [Downloadable!]
  4. Arthur J. Cockfield, 2008. "Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Developments," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 272, September. [Downloadable!]
Statistics
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This page was last updated on 2009-12-13.


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