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Tax Policy Trends: Small Business Tax Cut not Enough – U.S. Tax Reforms will make U.S. more Attractive for Start-Ups

Author

Listed:
  • Jack M. Mintz

    (The School of Public Policy, University of Calgary)

  • V. Balaji Venkatachalam

    (University of Calgary)

Abstract

SMALL BUSINESS TAX CUT NOT ENOUGH U.S. TAX REFORMS WILL MAKE U.S. MORE ATTRACTIVE FOR START-UPS Big businesses start small. With the proposed Republican tax reform announced on September 28th, small business taxes will be dropped sharply making it attractive for start-up companies to locate and grow in the U.S. This is in sharp contrast to the recent debate in Canada whereby small businesses will be taxed more heavily under the recent proposals despite a further reduction in the small business tax rate.

Suggested Citation

  • Jack M. Mintz & V. Balaji Venkatachalam, 2017. "Tax Policy Trends: Small Business Tax Cut not Enough – U.S. Tax Reforms will make U.S. more Attractive for Start-Ups," SPP Communique, The School of Public Policy, University of Calgary, vol. 9(PT9), October.
    • Handle: RePEc:clh:commun:v:9:y:2017:i:pt9
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    Cited by:

    1. Jack Mintz, 2018. "Global Implications of U.S. Tax Reform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(07), pages 22-35, April.
    2. Philip Bazel & Jack Mintz & Austin Thompson, 2018. "2017 Tax Competitiveness Report: The Calm Before the Storm," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 11(7), February.

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