IDEAS home Printed from https://ideas.repec.org/p/cdh/ebrief/43.html
   My bibliography  Save this paper

On Taxes and Foreign Investment, Flaherty's Aim is Off

Author

Listed:
  • Robert D. Brown
  • Finn Poschmann

    (C.D. Howe Institute)

Abstract

Federal 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.

Suggested Citation

  • Robert D. Brown & Finn Poschmann, 2007. "On Taxes and Foreign Investment, Flaherty's Aim is Off," e-briefs 43, C.D. Howe Institute.
  • Handle: RePEc:cdh:ebrief:43
    as

    Download full text from publisher

    File URL: https://www.cdhowe.org/public-policy-research/taxes-and-foreign-investment-flahertys-aim
    Download Restriction: no

    More about this item

    Keywords

    fiscal policy; international taxation;

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cdh:ebrief:43. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Kristine Gray). General contact details of provider: http://edirc.repec.org/data/cdhowca.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.