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Canada - U.S. Free Trade and Pressures for Tax Harmonization

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Author Info
Roger H. Gordon

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Abstract

To what degree will the recent free-trade agreement create pressure on the U.S. and Canada to modify, and perhaps harmonize, their tax systems? What will be the implications of the more extensive policy changes now going on within the E.C.? This paper examines the types of pressures for reform created by recent agreements, focussing in turn on the pressures created by capital mobility, elimination to tariff and nontariff barriers, and mobility of individuals. As shown in the local public finance literature, unrestricted individuals and firms pay tax in accordance with the costs they impose on the community. More limited mobility should have more limited effects. Since existing national tax structures differ dramatically from those that have evolved to finance local governments, however, even limited mobility can force substantial changes in each country's fiscal structure. In addition to characterizing the equilibrium tax structure that should result, given increased mobility, the paper also explores the circumstances in which there can be mutual gains from moving away from the equilibrium tax structure.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 3327.

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Date of creation: Apr 1990
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Handle: RePEc:nbr:nberwo:3327

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  1. Findlay, Christopher C, 1986. "Optimal Taxation of International Income Flows," The Economic Record, The Economic Society of Australia, vol. 62(177), pages 208-14, June.
  2. Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1.
  3. Giovannini, A. & Hines, J.R.J., 1990. "Capital Flight And Tax Competition: Are There Viable Solutions To Both Problems?," Papers 51, Princeton, Woodrow Wilson School - Discussion Paper.
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  4. Hartman, David G., 1985. "Tax policy and foreign direct investment," Journal of Public Economics, Elsevier, vol. 26(1), pages 107-121, February. [Downloadable!] (restricted)
  5. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-78, June. [Downloadable!] (restricted)
  6. Boadway, Robin & Bruce, Neil, 1992. "Problems with integrating corporate and personal income taxes in an open economy," Journal of Public Economics, Elsevier, vol. 48(1), pages 39-66, June. [Downloadable!] (restricted)
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  7. Gordon, Roger H. & Varian, Hal R., 1989. "Taxation of asset income in the presence of a world securities market," Journal of International Economics, Elsevier, vol. 26(3-4), pages 205-226, May. [Downloadable!] (restricted)
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  8. Gordon, R.H. & Levisohn, J., 1989. "The Linkage Between Domestic Taxes And Borber Taxes," Working Papers 244, Research Seminar in International Economics, University of Michigan.
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  9. Bond, E.W. & Samuelson, L., 1988. "Strategic Behavior And The Rules For International Taxation Of Capital," Papers 3-88-10, Pennsylvania State - Department of Economics.
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  10. Buchanan, James M. & Goetz, Charles J., 1972. "Efficiency limits of fiscal mobility: An assessment of the tiebout model," Journal of Public Economics, Elsevier, vol. 1(1), pages 25-43, April. [Downloadable!] (restricted)
  11. Joseph E. Stiglitz, 1988. "The General Theory of Tax Avoidance," NBER Working Papers 1868, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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