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Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Developments

Author

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  • Arthur J. Cockfield

    (Queen's University)

Abstract

Recently, a storm of activity has swirled around rules governing the tax treatment of Canada–US crossborder investment. The high degree of integration of the Canadian and US economies means that the effects of such tax changes can be significant. In a number of areas, however, undue restrictions on, or distortions of, crossborder investment remain, which could harm Canada’s economic interests.

Suggested Citation

  • 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.
    • Handle: RePEc:cdh:commen:272
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    File URL: https://www.cdhowe.org/public-policy-research/finding-silver-linings-storm-evaluation-recent-canada-us-crossborder-developments
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    References listed on IDEAS

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    Cited by:

    1. Colin Busby & William B.P. Robson, 2010. "Disarmed and Disadvantaged: Canada’s Workers Need More Physical Capital to Confront the Productivity Challenge," e-briefs 107, C.D. Howe Institute.
    2. Colin Busby & William P.B. Robson, 2009. "Equipping Ourselves in Tough times: Canada's Improved Business Investment Performance," e-briefs 83, C.D. Howe Institute.
    3. Michael Hart, 2010. "A Matter of Trust: Expanding the Preclearance of Commerce between Canada and the United States," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 309, September.
    4. Colin Busby & William B.P. Robson, 2011. "The Retooling Challenge: Canada's Struggle to Close the Capital Investment Gap," e-briefs 126, C.D. Howe Institute.

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    More about this item

    Keywords

    fiscal policy; border papers; Canada-US crossborder investment tax treatment;
    All these keywords.

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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