On Taxes and Foreign Investment, Flaherty's Aim is Off
AbstractFederal Finance Minister Jim Flaherty’s March 19 budget included important — and unexpected — proposals that would dramatically reshape income tax rules affecting foreign investment by Canadian corporations. The budget’s proposal to withdraw tax deductibility for interest expenses incurred to finance investments in foreign affiliates is momentous. It could affect Canadian businesses’ ability to participate in the global economy and even to remain competitive in home markets.
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Bibliographic InfoPaper provided by C.D. Howe Institute in its series e-briefs with number 43.
Length: 4 pages
Date of creation: May 2007
Date of revision:
Publication status: Published on C.D. Howe website, May 2007
fiscal policy; international taxation;
Find related papers by JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
- F20 - International Economics - - International Factor Movements and International Business - - - General
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