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Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada

Author

Listed:
  • Alexandre Laurin

    (C.D. Howe Institute)

Abstract

Providing a comprehensive group-taxation regime would bring fairness, simplicity and certainty of tax outcome for Canadian corporations. Canada’s current approach leads to higher administrative and transaction costs, unfairness among different types of corporations, uncertainty, and weakened international competitiveness.

Suggested Citation

  • Alexandre Laurin, 2009. "Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 284, March.
  • Handle: RePEc:cdh:commen:284
    as

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    File URL: https://www.cdhowe.org/public-policy-research/cleaning-books-proposal-revamping-corporate-group-taxation-canada
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    References listed on IDEAS

    as
    1. Jack M. Mintz, 1988. "An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates," The Quarterly Journal of Economics, Oxford University Press, pages 225-231.
    2. Alexandre Laurin & Colin Busby & Benjamin Dachis, 2009. "Out on a Limb: Assessing the Fiscal Sustainability and Effectiveness of the 2009 Federal Budget," e-briefs 72, C.D. Howe Institute.
    3. Cooper, Michael & Knittel, Matthew, 2006. "Partial Loss Refundability: How Are Corporate Tax Losses Used?," National Tax Journal, National Tax Association, pages 651-663.
    4. Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, pages 1149-1168.
    5. Benjamin Dachis & Gilles Duranton & Matthew A. Turner, 2008. "Sand in the Gears: Evaluating the Effects of Toronto's Land Transfer Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 277, December.
    6. John Richards & Jennifer Hove & Kemi Afolabi, 2008. "Understanding the Aboriginal/Non-Aboriginal Gap in Student Performance: Lessons From British Columbia," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 276, December.
    7. Michael Parkin, 2009. "What is the Ideal Monetary Policy Regime? Improving the Bank of Canada's Inflation-targeting Program," C.D. Howe Institute Commentary, C.D. Howe Institute.
    8. David Laidler & Robin Banerjee, 2008. "Unstable Foundations: Assets Markets, Inflation Targets, and Canada's 2011 Policy Choices," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 278, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Canadian corporate taxation; competitiveness of corporate tax system;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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