Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies
Canadian governments are undercutting progress in reducing corporate income and capital taxes with counter-productive policies that impose unequal tax burdens across assets and industries. The study highlights priorities for improving the tax system by reducing taxes on capital investment and labour.
Volume (Year): (2008)
Issue (Month): 270 (July)
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0402, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2003.
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- Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series 554, CESifo Group Munich.
- Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012.
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- Robin Banerjee & William B.P. Robson, 2007. "Give Canadian Workers the Tools to do the Job! Why Canada Needs More Robust Capital Investment," e-briefs 44, C.D. Howe Institute.
- Colin Busby & William Robson, 2013. "Canada's 2012 Fiscal Accountability Rankings," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 373, February.
- Huizinga, Harry & Laeven, Luc, 2008.
"International profit shifting within multinationals: A multi-country perspective,"
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- Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Bob Hamilton & Jack Mintz & John Whalley, 1991. "Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions," NBER Working Papers 3628, National Bureau of Economic Research, Inc.
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