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Foreign Tax Credits And The International Interdependance Of Corporate Tax Policies

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Author Info

  • Glenn Jenkins

    ()
    (Queen's University, Kingston, On, Canada)

  • ANTAL DEUTSCH

Abstract

This paper evaluates the degree to which the American tax treatment of foreign earned income neutralizes the incentive effects of change in Canadian corporation income tax policies. The value of the tax transfers that would take place between the United States and Canadian treasuries for various changes in Canadian tax policies are estimated by industry for 1968. From this analysis the general conclusion is that for most United States owned corporations operating in Canada a change in their effective Canadian corporation income tax rates will alter their effective U.S corporation income tax rates on this income in the opposite direction by an equal amount.

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File URL: http://www.queensjdiexec.org/publications/qed_dp_9.pdf
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Bibliographic Info

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 1974-01.

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Length: 26 pages
Date of creation: Sep 1974
Date of revision:
Handle: RePEc:qed:dpaper:9

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Web page: http://qed.econ.queensu.ca/
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Related research

Keywords: foreign tax credits; Canadian Tax and Policy;

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Cited by:
  1. Glenn Jenkins & JOHN EVANS, 1980. "The Cost Of U.S. Direct Foreign Investment," Development Discussion Papers 1980-01, JDI Executive Programs.

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